开曼群岛基金监管法律制度解析

Legal System of Fund Regulation on Cayman Islands

开曼群岛是世界重要的离岸金融中心,根据开曼群岛《Mutual Funds Law》的规定,共同基金是指通过发行基金份额聚集投资者资金,以分散风险、获取收益为目的,对资金进行管理、投资或者清算的公司、信托基金或者合伙企业。共同基金受开曼群岛金融管理局的监管,并且对于注册基金、持牌基金和管理基金具有不同的监管要求。但是总体而言,开曼群岛对于基金的监管较为宽松和适当,具有优惠的税收政策,基金业发达。另外,开曼群岛基金可以选择公司制、合伙制和信托制等形式,具有灵活性。

Cayman Islands are an important offshore financial center in the world. The definition of a mutual fund, as established in the Mutual Funds Law, can be summarized as follows： A mutual fund is any company, trust or partnership to manage, invest or liquidate fund, which issues equities to pool investors ＇ funds with the aim of spreading investment risk and enabling investors to receive profits from investment. Mutual funds are regulated by the Monetary Authority on Cayman Islands. As far as the regulation is concerned, the registered funds, licensed funds and administered funds are different from each other. However, generally speaking, the regulation is relatively light and appropriate, and funds industry is prosperous with preferential tax policy on Cayman Islands. In addition, Cayman Islands have company, partnership and trust which have a high degree of flexibility for mutual funds.