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Investor Presentaiton

8. Appeal and benefits of the OFC regime ■ Cost-savings over offshore structure ― — - Saves management time and costs by dealing with one jurisdiction instead of two Avoid extra offshore layer of service providers Public OFCS: No new fees - only the existing fees for public funds Private OFCS: Basic registration and post-registration fees on per change basis ■ Caters for different types of funds The OFC can be used for public, private, open-ended, closed-ended, listed or unlisted funds Tax incentives - - 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 36
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