摘要
金融服务委员会(FSC)是BVI自治性金融服务监管机构,FSC的投资业务部负责遵守和执行《证券与投资业务法(2010)》(SIBA法案)、《共同基金条例(2010)》、《监管法典(2009)》等,上述法律法规构成了BVI基金监管的主要法律规范,其中,核心法规是《SIBA法案》。出于监管的需要,根据《SIBA法案》,BVI共有三种主要的共同基金:私募基金、专业基金和公共基金,对此,具有不同的监管要求。另外,BVI基金监管法律制度还涉及税收、反洗钱、国际合作等一系列制度。同时,BVI先进的基金监管法律制度值得我国业界参考。
The Financial Services Commission （FSC）is the autonomous financial services regulatory authority on BVI. The Investment Business Division of the FSC observes and enforces the Securities and Investment Business Act （SIBA） in 2010, the Mutual Fund Regulations in 2010 and the Regulatory Code in 2009, etc. These are the primary legislation on fund regulation on BVI, the centerpiece of which is SIBA. For the purpose of regulation, there are three principal types of mutual funds according to SIBA： private fund, professional fund and public fund, and there are different regulatory re- quirements. In addition, legal system of fund regulation on BVI also deals with a series of syste ms of tax, anti-money laundering and international cooperation. At the same time, China should learn from advanced legal system of fund regu- lation on BVI.
出处
《天津商业大学学报》
2015年第3期57-64,共8页
Journal of Tianjin University of Commerce
