關於成立SPV 特殊目的公司（機構）之我見

1、常見透過註冊租稅天堂公司來成立SPV，但是SPV應該是指該公司所扮演的職能與註冊地無關。選用SPV註冊地區的考量還是在各目標階段、當前任務考量及有意持有之實體公司等。

2、在各篇討論SPV的文章中可發現多種架構，譬如以下圖；

資料出處：https://www.gushiciku.cn/dc_tw/100707840

3、維詮認為SPV之架構沒有固定型態，而是隨實體資產位置、原始股東、天使投資人等多個條件而有所調整、變動。上圖之SPV1與SPV2也未必註冊在同一地區。

4、SPV成立後再持有國內既有實體股權。可參閱：透過境外公司持有國內公司股權（轉老股）。

5、另外一個常見容易混淆的名詞：SPAC （special purpose acquisition company特殊目的收購公司），SPAC一定是SPV、甚至一個SPAC其下有多個SPV；但SPV未必是SPAC。

6、註冊代理人Vistra 針對SPV之說明：

Special Purpose Vehicles

Special Purpose Vehicles (SPVs) help securitise assets, create joint ventures, isolate corporate assets, or perform other financial transactions. They may be designed for independent ownership, management and funding purposes. ​

At Vistra, we have extensive experience of establishing and administering SPVs in a wide range of sectors – helping real estate clients hold assets and private equity clients structure their investments. We also support offerings in wider capital markets, including those related to asset-backed securities. ​

Beyond the initial establishment of SPVs, we can deliver a suite of related services to administer them – forming legal entities, opening bank accounts, and providing company secretarial, directorship and fiduciary services, and book-keeping and financial statements.