2019年4月,开曼政府又颁布了《经济实质法指引(2.0版)》(Economic Substance Guidance V2.0)及附件,对“经济实质测试”的适用“主体”和“活动”作出了细化规定。 基于开曼监管趋于严苛,基金运营成本的日益增长,现在越来越多的管理人开始考虑在英属维京群岛设立基金。 BVI私募基金 境外设立基金是高净值人士配置资产的一...
而私募基金管理人如果落入FATCA下投资顾问和投资经理的定义范畴内,那么仅需完成CRS的注册/申报义务,而无需完成FATCA的相关义务。 尽管如此,根据Guidance的说明,私募基金管理人的债务和股权仅会在该等权益是“为规避报告义务“而设立的情况下被认定为"金融账户(Financial Account)”。否则,私募基金管理人在CRS下也会被...
2019年4月,开曼政府又颁布了《经济实质法指引(2.0版)》(Economic Substance Guidance V2.0)及附件,对“经济实质测试”的适用“主体”和“活动”作出了细化规定。 基于开曼监管趋于严苛,基金运营成本的日益增长,现在越来越多的管理人开始考虑在英属维京群岛设立基金。 BVI基金的组织形式 BVI基金的组织形式主要有以下几...
近日,英属维尔京群岛(BVI)发布了一项重要的法案——《经济实质法案》(Economic Substance Act),旨在为企业提供更加透明的经营环境。该法案将于2019年12月31日生效,对于在BVI注册的公司将产生重大影响。 BVI是全球最大的离岸金融中心之一,其注册公司数量超过40万家,其中包括不少跨国公司。然而,由于其税收优惠政策和保...
The British Virgin Islands (the “BVI”) has introduced “economic substance” requirements for entities carrying on certain specified activities under the Economic Substance (Companies and Limited Partnerships) Act, 2018 (the “ES Act”). The ES Act, which was brought into force in the BVI as...
根据BVI ECONOMIC SUBSTANCE (COM-PANIES AND LIMITED PARTNERSHIPS) ACT(简称“BVI《经济实质法案》”)和BENEFICIAL OWNERSHIP SECURE SEARCH SYSTEM ACT (简称“《BOSS法案》”),所有BVI“法律实体”必须就其在“财务期”的每项“相关活动”透过英属维尔京群岛的最终受益所有权安全搜寻系统(简称“BOSS系统”)申报备案...
根据BVI ECONOMIC SUBSTANCE (COM-PANIES AND LIMITED PARTNERSHIPS) ACT(简称“BVI《经济实质法案》”)和BENEFICIAL OWNERSHIP SECURE SEARCH SYSTEM ACT (简称“《BOSS法案》”),所有BVI“法律实体”必须就其在“财务期”的每项“相关活动”透过英属维尔京群岛的最终受益所有权安全搜寻系统(简称“BOSS系统”)申报备案...
[8]以BVI为例,参见BVI《2018年经济实质法》第2条定义中对“控股业务”的表述,“‘holding business’ means a pure equity holding entity.” [9]http://afridi-angell.com/items/limg/c_406UAE%20Ministry%20of%20Finance%20Issues%20Guidance%20on%20Economic%20Substance%20Regulations.pdf...
“Approved Person” status from the FSC in 2011. She has served two terms on the Executive Council of the ARA. Elizabeth is also a partner at Carey Olsen and sits on various steering committees in respect of the BVI Economic Substance and VASP regimes. She regularly advises trust companies ...
British Virgin Islands Financial Services Commission (BVI FSC) Variable Economic Substance Notification – to be made within 6 months of the end date of the economic substance period (ES Period). The ES Period depends on the following: