Investor Presentaiton
Appeal and benefits of the OFC regime
■ Facilitates international fund distribution
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Corporate funds are more popular with investors internationally
■ Cost-savings over offshore structure
-
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Saves management time and costs by dealing with one jurisdiction instead
of two
Avoid extra offshore layer of service providers
■ Caters for different types of funds
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The OFC can be used for public, private, open-ended, closed-ended, listed
or unlisted funds
Tax incentives
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Public OFCs: enjoy same profits tax exemption as other SFC-authorised
public funds
Private OFCs: enjoy profits tax exemption since roll out of the regime in July
2018, enhanced tax exemption regime commenced on 1 April 2019 (see
Appendix)
SFC
證監會
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