Funds
ARTICLES
The Global Reach of the BVI as an Investment Funds Jurisdiction
  The BVI is recognised globally as a leading funds jurisdiction. It has built up this reputation over the course of many successful decades, based upon the essential building blocks of being tax neutral, politically stable and economically secure. (18/09/2017)
The Netherlands: A hybrid Instrument that Offers a Closed Fund for Mutual Account.
  Leo Neve looks at a popular hybrid investment vehicle, which is not only beneficial for pension funds, but also for private investors who are tax protected by Netherland’s double taxation agreements (DTAs (18/09/2017)
Asia Trusts: The Changing Calculus of Asian Settlors
  This article traces the major shifts in the legal and political landscape during the last 25 years in Asia. (25/08/2017)
Back to the Future: BVI Forward
  Ayana Hull considers how BVI has positioned itself to maintain its dominant position in the financial services realm. (01/08/2016)
Bermuda Stakes Success On Its Top-tier Reputation
  Ross Webber considers how Bermuda's pragmatic approach towards calls for greater transparency has put the island in good stead for the future. (01/07/2016)
Q&A with Jim Gilligan, Carey Commercial Limited and Carey Trustees Limited
  IFC Media speaks to Jim Gilligan, Carey Group, about the business in the Channel Islands and the impact of regulatory changes locally and globally on the financial services sector there. (01/02/2016)
The Changing Face of Luxembourg Finance
  Paolo Panico examines the evolution of Luxembourg's financial services offerings and how the jurisdiction has adapted to new international norms. (01/01/2016)
Real Estate Investment into London and Europe
  Martin Paul and Richard Le Liard examine why the Channel Islands are the destination of choice for Asia and Middle East investors investing in real estate in London and Europe. (01/12/2015)
Guernsey: Staying Ahead of the Game
  Christopher Jones examines Guernsey has stayed ahead of the regulatory curve by enhancing its legislative framework. (01/08/2015)
Malta: Governance Initiatives in the Investment Services Sector
  Dr Josianne Brimmer examines recent initiatives in Malta designed to strengthen the investment services sector. (07/07/2015)
Cayman Islands: The Ever-Changing Regulatory Landscape
  Simon Thomas examines how the Cayman Islands have fared in the face of increasing and ever-changing regulatory conditions. (01/07/2015)
The British Virgin Islands: Jurisdiction of Choice for IBCs
  Tim Clipstone and Michael Gagie examine why the British Virgin Islands is the jurisdiction of choice for international business companies. (01/07/2015)
The Bahamas Chooses the Path of Innovation, Compliance
  Aliya Allen examines how the Bahamas balanced approach to international initatives on tax transparency are beginning to pay off. (02/06/2015)
Luxembourg: Leading European Fund Center with Global Recognition
  Caroline Bormans and Marc Lenaers consider how Luxembourg has consolidated its postion as a leading European fund center. (01/06/2015)
A Golden Opportunity: How Private Equity Can Boost Latin America’s Development
  Rolf Lindsay and Nicholas Pattman examine how private equity is filling the gap left by diminishing state funding for investment in Latin America. (12/05/2015)
Hong Kong: A Stepping Stone into Asia
  With Asia one of the leading destinations for the world's capital, John Melia examines the use of Hong Kong for facilitating investments. (01/04/2015)
Transparency and Directors Registration in the Cayman Islands
  Matt Mulry considers the significant steps taken to increase transparency and investor protection in the Cayman Islands funds sector. (01/03/2015)
The BVI: The Premier Corporate Domicile
  Well regarded as a compliant and transparent jurisdiction, BVI Finance provide an overview of the jurisdiction's financial services. (01/03/2015)
Liechtenstein: Ensuring a Robust & Competitive IFC
  Roger Frick considers the steps taken by Liechtenstein to ensure it remains a robust and competitive international financial centre. (01/03/2015)
Cyprus Alternative Investment Funds (AIFs)
  Stelia Korniliou examines the legal, regulatory and operational framework providing for Cyprus Alternative Investment Funds. (01/03/2015)
Transparency and Directors Registration in the Cayman Islands
  Matt Mulry considers the effects the Cayman Islands push towards transparency have had on the jurisdiction's funds industry. (01/02/2015)
Operational Enhancement: The Cayman Exempted Limited Partnership
  Joss Morris examines how recent revisions to the Cayman ELP legislation have improved the existing framework and showcase the jurisdiction's forward thinking mentality. (01/02/2015)
The Bahamas Investment Condominium is an “Icon”
  Aliya Allen examines the Bahamas Investment Condominium (ICON), a new investment fund product for the LATAM market. (01/01/2015)
Luxembourg: Financial Evolution with Global Reach
  Paolo Panico considers the reasons behind Luxembourg's evolution into one of the world's premier financial hubs. (01/09/2014)
Fast-track Investment Funds Launched in Bermuda
  With Bermuda well known for its ILS offerings, Dawn Griffiths examines how the introduction of fast track investment funds will benefit the industry and increase interest in Bermuda as a fund domicile. (01/09/2014)
Bermuda: Quo Fata Ferunt
  Alex Potts examines how recent regulatory changes reflect Bermuda's commitment to growing its international financial sector. (01/09/2014)
Gibraltar: The Perfectly Placed EU IFC
  Darren Anton, considers the steps taken by Gibraltar's finance centre to postion itself as an attractive centre for individuals and businesses. (01/09/2014)
Isle of Man: Stability and Security in Challenging Times
  Tom Maher examines how the Isle of Man has thrived through the financial crisis due to the stability and security the jurisdiction provides. (01/08/2014)
Qatar: A World Class Business Environment
  With one of the most dynamic and fast growing economies in the middle east, the Qatar Financial Centre Authority highlight the world class business enviroment the jurisdiction provides. (01/07/2014)
Jersey: Future Proofing
  Following five challenging years for Jersey, Kevin O'Connell examines how the island is future proofing its financial service offerings. (01/07/2014)
Maintaining the Competitive Edge in the Guernsey Financial Centre
  With the pace of regulatory change as unrelenting as ever, Joe Truelove examines how Guernsey can maintain its competitive edge in financial services. (01/06/2014)
Hong Kong – Setting the Regulatory Standard
  With Hong Kong well known for it's innovative products and services, Susan Gordon examines how Hong Kong is setting the regulatory standard for other IFCs to follow. (01/05/2014)
The Seychelles Vision
  Rupert Simeon examines the great strides the Seychelles is making to comply with international transparency standards. (01/05/2014)
Segregated Structures – An Offshore Innovation
  While segregated structures have been common place in offshore jurisdictions, Alan Dickson highlights the growing use of Segregated Portfolio Companies in Asia to structure investments into China. (01/04/2014)
IPO Resurgence in Hong Kong
  Richard Grasby and Richard Spooner provide insightful case studies into the inner workings of setting up IPOs in Hong Kong. (01/03/2014)
Negotiating and Implementing the AIFMD: The Malta Experience
  Christopher P Buttigieg provides an overview of Malta's experience in successfully negotiating and implementing the AIFM Directive. (01/03/2014)
The Art Market - It's a Rigged Bet
  Burke Files discusses the art market, an engineered and artificial market, covering topics such as price engineering and money laundering along with the market’s lack of transparency. (01/01/2014)
Niche Products Help Differentiate The Bahamas
  Aliya Allen discusses how The Bahamas remains one of the most agile financial centres, responding to client needs with ground breaking products such as the Bahamas Executive Entity (BEE). (01/12/2013)
Q&A with…Fiona Le Poidevin, Chief Executive of Guernsey Finance
  In an interview with the IFC, Guernsey Finance CEO Fiona Le Poidevin looks at what sets Guernsey apart from other IFCs and how it continues to prosper in response to global demands. (01/06/2013)
Malta: Stability through Adaptability
  Despite the adverse economic climate, Malta has seen considerable growth in its Financial Services sector, Camilleri Preziosi, examines some of reasons for this continued growth. (01/04/2013)
The Not So Strange Case of Tangerine Investment Management and Axiom Legal Financing Fund
  L Burke Files examines the curious case of Tangerine Investment Management & Axiom Legal Financing Fund and considers what we can all learn from it using the art, craft and science of due diligence (01/04/2013)
Bermuda – Strengthening its Regulatory Tools
  Karen Corless, David Doyle, Dawn Griffiths and Kent Smith discuss the legislative and regulatory developments in Bermuda and how they have developed from 2012. (01/02/2013)
Regulatory Evolution in the Cayman Islands
  Marc Parrott examines the constant efforts of the Cayman Islands to maintain its world-wide appeal to sophisticated financial industry participants by constantly evolving its regulatory system. (01/02/2013)
Caribbean IFCs, Emerging Economies and Shifting Goalposts
  So much can change in a year, Lorna Smith reviews her own forecasts of a year ago on the future of Caribbean IFCs, during which time they have faced significant challenges from ‘onshore’, particularly within the EU. (01/02/2013)
Liechtenstein: Setting the Financial Agenda
  Roger Frick considers the impact of Liechtenstein’s adoption of the AIFM Directive on the funds sector and examines the progress made to secure a wide range of DTAs including those the UK and Germany. (01/01/2013)
A Fresh Look at Luxembourg
  Francis N Hoogewerf examines how Luxembourg has adapted to international regulatory developments enabling it to remain a premier financial destination for many years to come. (01/01/2013)
Bermuda – Efficient Capital Movement
  Randall Krebs, Meritius Trust shows how Bermuda facilitates capital movement as a conduit for investment around the globe. (01/12/2012)
LATAM blossoming in Barbados
  LATAM countries are poised to harbour additional wealth and will require a conduit for this, Liza A Harridyal-Sodha examines the opportunities Barbados has to offer for LATAM wealth planners. (01/11/2012)
Jersey Provides the International Funds Community with Stability and Flexibility
  Geoff Cook, Jersey Finance highlights how stable and flexible Jersey's fund regime is and provides an insight into Jersey's approach to the EU's AIFM Directive (01/10/2012)
Uses of the Bahamas for Private Wealth Management
  Paul Winder examines the recent legislation to provide Bahamas Executive Entities. (01/09/2012)
Bahamas SMART Funds for High Net Worth Brazilian Residents
  William Heuseler and Yuri Andrey Mattanna Freita, highlight the uses of the Bahamas SMART fund regime for Brazilian Investors (01/09/2012)
Asia Pacific and the Implications for Cross Border Transactions and Investment Flows
  With the number of Asian HNWIs expected to double by 2015, Derk Scheltema and Peter Golovsky, Amicorp take a look at the various options available to HNWIs for cross border transactions and investment flows (01/08/2012)
The Japanese Attraction to Bermuda Funds
  Elizabeth Denman, Conyers Dill & Pearman examines the Japanese attraction to Bermudan domiciled funds following their offering to the Japanese Public. (01/08/2012)
Anguilla’s Increasingly Prominent Role in International Finance
  Pam Webster, Webster Dryud Mitchell examines recent legislative developments in Anguilla that have put the jurisidiction on the map for financial services. (01/08/2012)
Hong Kong Central to Asia Private Equity
  Thomas Granger and Arwel Lewis, Walkers assess the 'rapid growth and success of China's private equity industry' with Hong Kong as the central hub for the Asia Pacific equity industry (01/07/2012)
Demand for Trusts Set to Take Off in China
  Li Lee Tan, Appleby outlines how the trust as a wealth management structure is taking off and considers how offshore trusts will be well-placed to satisfy the 'country's appetite'. (01/07/2012)
Luxembourg Complex Alternative UCITS & Specialised Investment Funds
  Daniel Richards, Ogier examines Luxembourg's fund industry from UCITS to Specialised Investment Funds. (01/07/2012)
Jersey Private Placement Funds
  Emily Haithwaite and Martin Paul examine the recent introduction of the new private placement fund regime in Jersey. (01/04/2012)
Good News for Non-Domiciliaries in the UK’s Finance Bill 2012
  Piers Master and Lindsay West consider the implications of the UK Finance Bill 2012 on non-domiciliaries and highlight the favourable conditions provided for those wishing to invest in the UK. (01/02/2012)
Dragon's Hoard - Searching for Treasure in the Private Wealth Industry in the Year of the Dragon
  Alan Ewins highlights the potential for high net worth individuals in Asia with a special focus on Hong Kong in the Chinese year of the dragon. (01/02/2012)
Developments in Gibraltar’s Fund Industry 2011 / 2012
  James Lasry, Anthony Jimenez, and Peter Young examine recent developments within Gibraltar's vibrant fund industry. (01/01/2012)
Samoa's Special Purpose International Companies
  Intetrust examine the recent legislative changes that have brought about the introduction of hybrid companies in Samoa (01/01/2012)
Mauritius: Diverse and Successful
  Dr Ludovic C. Verbist highlights how Mauritius has diversified into financial services and how this diversification has lead to an economic boom for the region (15/12/2011)
The Cayman Islands: Setting the Standard
  Dax Basdeo highlights how the Cayman Islands has strengthened its reputation as major financial centre. (15/12/2011)
2011: An Island’s Perspective
  Dr Antonia Zammit provides an overview developments within the Maltese financial world (15/12/2011)
The Seychelles: Company Formation
  Steve Fanny considers the financial services industry in Seychelles and how it has developed over the last 10 years (14/12/2011)
Caribbean Review 11/12
  The Caribbean Review featuring in-depth articles, commentaries on all the latest legislative and regulatory issues facing the Caribbean, now available online and in pdf format (01/12/2011)
St Vincent and the Grenadines – Seeking a Prosperous Future
  Bryan Jeeves examines the St Vincent and the Grenadines’ successful compliance with international regulations and how the SVG’s financial services sector may prosper from this in the future. (01/12/2011)
Commercial Law Developments in the British Virgin Islands
  Michael Burns & James McConvill from Appleby examine how with ongoing regulatory reform the BVI is proving that it is setting the international standard for ‘offshore’ business. (01/12/2011)
Cayman Retains Dominance Amid AIFM Directive Focus
  With a constant stream of new regulatory requirements as a result of the continuing financial crisis, Ingrid Pierce and Tim Clipstone examine how Cayman has managed to successfully maintain its position as a leading jurisdiction for hedge funds. (01/12/2011)
Bermuda Stock Exchange – Building on its Reputation
  Greg Wojciechowski examines how the Bermuda Stock Exchange has built on its reputation and consolidated its world class reputation. (01/12/2011)
Bermuda Legislative and Regulatory Update
  Karen Corless, Dawn Griffiths, David Doyle & Kent Smith provide an update on legislative and regulatory developments over the past year in Bermuda. (01/12/2011)
The BVI meets the challenges of a new financial era
  Sherri Ortiz examines how the BVI has weathered the global financial crisis through its robust legislative framework. (01/12/2011)
An Active Year for Legislators in the Cayman Islands
  Julian Ashworth highlights recent legislative changes in the Cayman Islands with a focus on changes to fund legislation (01/12/2011)
Guernsey: Overview of the Key Developments in Guernsey in 2011
  Paul Christopher examines the key developments in Guernsey over the last 12 months. (01/12/2011)
SMART Funds: The Bahamas’ Innovative Creation to Investment Vehicles
  Paul Winder, ATC highlights the benefits of SMART funds and provides a compelling case for using the Bahamas for such investments. (01/11/2011)
BMA Facilitates Shariah Compliant Funds
  Fawaz Elmalki & Sheba Raza, take a look at the Bermuda Monetary Authority’s recent guidance notes regarding Shariah-compliant funds (01/11/2011)
BVI Commercial Court Enhances Jurisdiction’s Profile
  Hélène Anne Lewis considers the importance of the British Virgin Islands establishment of a Commercial Court and how it has helped solidify the islands’ reputation as a leading International Finance Centre. (01/10/2011)
Uses of Trusts in The Bahamas for Wealth Management
  Heather Thompson examines the use of the trust in The Bahamas as a wealth management tool and details the relevant legislation and the advantages on offer for those establishing trusts in the jurisdiction. (01/10/2011)
Guernsey Primed for the Emerging Markets
  Peter Niven examines the Island’s rebound from the financial crisis and the steps taken to supplement business flows from the traditional UK and European centres with new streams from the emerging markets. (01/09/2011)
The Changing Roles of Family Offices: Family Agents, Financial Planners or Risk Managers?
  Corinna Traumueller considers how the role of the Family Office has changed as international wealth structures have become increasingly more complex. (01/09/2011)
Custodians and the AIFMD – The Locusts vs the Termites!
  Peter O’Dwyer looks at the onerous depository rules being introduced in Europe and assesses how they are threatening the regions previously highly successful and popular funds regime. (01/09/2011)
What’s going on with America today?
  Denis Kleinfeld, in his own inimitable style, assesses what went wrong in the US to result in the loss of AAA status and charts American influence on global finance. (01/09/2011)
The Power of Partnering
  For the offshore funds industry, the future is perhaps a little difficult to predict. Paul Everitt considers how investment management firms can benefit from partnering with their outsourced service providers. (01/08/2011)
Malta Secures its Place as a Successful IFC
  Donald Vella & Adrian Galea examine the main factors which make Malta attractive to financial services, and cement its place as a successful IFC. (01/07/2011)
Cyprus: Looking West Through Alternative Funds
  Savvas Zannetos comments on how alternative funds in Cyprus are proving to be a popular entity. (01/07/2011)
The Irish Hedge Fund Sector and the Impact of the AIFM Directive
  Paul Farrell and Gayle Bowen explain how the AIFMD will provide a significant boost to Ireland’s investment funds industry, in particular to the already successful qualifying investor funds (01/04/2011)
Bermuda – A Hub for Hedge Fund Administrators
  Sarah Demerling considers the legislative and regulative bodies that have created the environment that offshore funds find so attractive in Bermuda (01/04/2011)
The Re-Domiciliation of Investment Funds to Malta
  Dr Antonia Zammit considers the growth of the investment services and fund industry in Malta and its bid to become the European fund domicile of choice (14/02/2011)
The Isle of Man: Taking Centre Stage
  Nick Verardi examines how the Isle of Man’s reputation on the international stage has grown and what changes 2010 has brought to the island’s financial services industry (02/02/2011)
Jersey Rises to Economic and Global Challenges
  Wendy Benjamin considers how Jersey’s laws and regulations continue to address economic and political challenges and to support the island’s position in international finance (02/02/2011)
Malta’s development into a fund administration centre
  Dr Antonia Zammit outlines how the island state of Malta has become an up and coming hub for fund administration in Europe (01/10/2010)
Ireland’s funds industry boasts strong recovery
  Peter O'Dwyer looks at what made Ireland the fastest growing funds location in Europe (01/09/2010)
Protecting the New Dawn for Alternative Assets: Lessons from Recent Financial Services Litigation
  Sonia Tolaney and Sandy Phipps on lessons learned from recent ‘credit crunch’ litigation. (03/02/2010)
The Alternative Investment Fund Managers’ Directive
  Peter O'Dwyer outlines the shortcomings of the AIFMD and the dubious logic of its chief detractors. (12/01/2010)
A New Dawn for Alternative Assets
  Ravi Bulchandani of Barclay’s Wealth reveals why he sees plenty of scope for optimism in the alternative investment industry in this in-depth review. (12/01/2010)
British Virgin Islands: Meeting the Challenges of the Global Financial Environment
  An overview of the year in finance as experienced by the British Virgin Islands (12/01/2010)
The Gibraltar Experienced Investor Fund regime
  James Lasry considers the Gibraltar Experienced Investor Fund Regime and highlights its use as a versatile way of setting up a fund within the EU. (01/06/2009)
Guernsey: Embedding a culture of compliance into fund administration.
  Christopher Anderson reports on how the shift of regulative responsibility, has moved from The Financial Services Commission to the fund administrators themselves (15/01/2009)
Seychelles: Building on success
  Simon Mitchell analyses The Mutual Fund and Hedge Fund Act 2008 (06/01/2009)
Gibraltar funds
  With the introduction of the Experienced Investor Funds Legislation, Joey Garcia argues that Gibraltar has now positioned itself well as an alternative fund jurisdiction. (21/01/2008)
Seychelles: Making waves
  Simon Mitchell brings us up to date with legislative developments within the jurisdiction. (08/01/2008)
Gibraltar: A viable alternative
  James Lasry reports on the phasing out of Gibraltar’s tax-exempt company regime and the benefits that can now be obtained through the European Parent Subsidiary Directive. (01/01/2008)