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Offshore Funds

Offshore Funds ImageAn offshore fund is a collective investment scheme domiciled in an Offshore Financial Centre, for example British Virgin Islands, Luxembourg, Cayman Islands or Dublin. For the purposes of the Income and Corporation Taxes Act 1988 of the UK, an offshore fund is one which is governed by the Offshore Fund Rules] set out in that Act. The vast majority of offshore funds are incorporated in the Cayman Islands, with the British Virgin Islands being the second most popular domicile.

Offshore funds offer entitled investors significant tax benefits compared to many high tax jurisdictions such as the United States. However, where funds are repatriated to high tax jurisdictions, they are usually taxed at normal rates as foreign arising income.

Many of these tax-haven locations are considered investor-friendly and are internationally regarded as fiscally secure. Many offshore jurisdictions, notably the British Virgin Islands, offer a zero-tax regime for investment funds which are domiciled there, which allows the fund to reinvest that part of its investment portfolio's gains which would otherwise have been lost to tax. In addition, the regulatory regime in these offshore jurisdictions is deliberately light, with emphasis placed on the importance of balancing effective regulation for the benefit of the protection of investors on the one hand, with the establishment of a regime in which the conduct of investment business is rapid and straightforward.

Typically, the regulatory regime will take a two tier approach, making a distinction between funds which are offered generally to members of the public, which require a high degree of regulation because of the nature of potential investors, and non-public funds on the other (for example, in the British Virgin Islands, which applies a three-tier regulatory approach in this manner.

Outlook on the Asian markets PDF Print E-mail
Tuesday, 28 July 2009 10:22

Following the publication of China’s GDP figures on 16th July, Geoff Lewis, Head of Investment Services with J.P. Morgan Asset Management, Asia, analyses the current situation

Asian stock markets have sustained their uptrend in recent weeks, albeit slowing slightly from their sharp rally at the beginning of June. Investor risk appetite remained elevated on stabilising economic data and hopes that the worst had passed for the global economy.

Internaxx launches the next generation of Offshore Fund Supermarket
Friday, 24 April 2009 11:21
Market research - No entry fees and open architecture

This is brought to you by the Luxembourg based online broker Internaxx.

It’s the first time for no fees on offshore funds. International and expatriate investors can now benefit from a unique offer in the offshore investment fund markets: 0% entry fees and an open architecture fund supermarket.
International location - Dublin, cloudy with occasional bright spells
Friday, 24 April 2009 11:27

In Dublin’s Fair City - Dublin, cloudy with occasional bright spells

by Dermot Butler, CEO, Custom House Global Fund Services

It seems hardly credible (to me at least) that the IFSC (International Financial Services Centre) in Dublin is over 20 years old and, as I write this, it is exactly 20 years since the incorporation of the original company of what is now the Custom House Group of Companies, which, today, is a member of the Equity Trust Group of Companies.

Singapore or Hong Kong? A Conundrum
Tuesday, 31 March 2009 14:01

The Far East offers a variety of excellent business locations. But that can create as many problems as it solves  

In 2005, we at Custom House decided for a number of reasons – not the least being the cost of operating in Dublin – to ‘go global’ and open offices in Chicago and Singapore.  The Chicago office, which opened in the summer of 2005, now has almost 70 people, whereas the Singapore venture, which opened its doors in May 2007, now employs over 60.

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