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Offshore Investment:
Country-by-Country Analysis of Offshore Investment Funds; with an Analysis of the US QI Regime

 


Descriptive Notes And Contents List

The first section of the report studies the booming offshore funds sector. We analyse the growth of offshore funds from humble beginnings until now they challenge their onshore competitors, using the Internet to keep up with innovation in marketing and product development. For the eighteen top offshore jurisdictions we describe the funds sector and its legislative base, noting recent developments.

The final section of the report studies the draconian new US withholding tax rules and qualified intermediary status which applied from January 1 2001. The new regime affects every non-US based investor with US source income, and every non-US based financial institution which handles such income. We explain the legislation and give its full text, along with a copy of the contract qualified intermediaries sign with the IRS, which effectively turns them into tax collectors! We also set out the rules to be followed in each of the countries 'approved' by the IRS.
CONTENTS


Offshore Investment Funds

Introduction: What is an Offshore Investment Fund

Characteristics of the Offshore Fund Industry

Recent Developments in the Offshore Fund Industry

Onshore Responses To The Hedge Fund Boom

The Internet's Role In The Offshore Investment Process

Offshore Investment Funds: The Jurisdictions

Bahamas, Bermuda, British Virgin Islands, Cayman Islands, Cyprus, Gibraltar, Guernsey, Hong Kong, Ireland, Isle of Man, Jersey, Luxembourg, Malta, Mauritius, Netherlands Antilles, Seychelles, Switzerland and Turks & Caicos Islands.

The US Qualified Intermediary Regime

Introduction: What The Legislation Does

Annex I: Full Text Of IRS Tax Code Section 1.1441

Annex II: 'Attachments' For 48 Approved Countries


All Intelligence Reports are updated on a weekly basis with the latest relevant information, and constitute the most complete authoritative material available in their various subject areas.

The Offshore Investment Funds Intelligence Report costs just US$35 (approx 18GBP, 26EUR) for unlimited access and download.

 

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