Isle of Man Exempt Funds: 7 Zvinhu Zvaunoda Kufunga

  • Publication 15 December 2022

  • | Reference IN876

Nekuda kwechiyero chekuchinjika chinopihwa neIsle of Man Exempt Fund, vanobvunza vanowanzo taura nenhaurirano nekart blanche pfungwa maererano nekurongeka uye kushanda kweFund, uye kazhinji vanotenda kuti iyi imhinduro yakapusa.

Sezvineiwo, pane zvakawanda zvinoda kutariswa, zvimwe zvacho zvinoda hutungamiriri hwenyanzvi nemasevhisi. Izvi ndizvo zvinhu zvandinovavarira kusuma muchikamu chipfupi ichi. Sezvinoratidzwa nezita rechinyorwa ichi, izvi ndizvo zvinhu zvaunofanira kufunga nezvazvo kana, uye zvakanaka zvisati zvaitika, kuti utange kugadzira Fund yako.

Muchinyorwa chino tichaongorora nekusimbisa zvimwe zvezvinhu zvinotevera:

Kugadzira Isle of Man Exempt Fund

Muchikamu chino hatisi kuzovhara hurongwa hwemitemo, asi pane dzimwe sarudzo dzakavhurika kune Mutsigiri maererano nebumbiro reIsle of Man Exempt Fund yavo.

Unogona kuverenga chinyorwa chedu Isle of Man Exempt Fund - Chii, Sei uye Nei? kuti uwane zvimwe nezve bumbiro remutemo uye zvinodiwa zveIsle of Man Exempt Fund.

Mutsigiri anofanira kutanga atora rairo inozotsigira magadzirirwo avo - inovazivisa kuti nderipi sangano, kana musanganiswa wemasangano, unonyatsokodzera kuzadzisa zvinangwa zvavo.

Pane maviri akajairika sarudzo maererano nekugadzirisa:

A Kudyidzana Kudyidzana

Iyi ndiyo nzira inonyanya kusarudzwa, uye inosanganisira Private Limited Company inoshanda seGeneral Partner (GP), yakaumbwa pasi peCompanies Act 1931 (CA 1931) kana Companies Act 2006 (CA 2006). Iwe unogona kuwana zvakawanda pamusoro pekusiyana pakati pehurumende mbiri pano:

Kazhinji GP ikambani yeCA 2006, uye vanoisa mari ndivo Limited Partners (LP).

Chiremba weChiremba ane mutoro usingaperi uye anoita basa chairo reHomwe Yekuregererwa.

Chikwereti cheLPs chinogumira kumari yavanenge vapihwa, uye havafanirwe kuita basa rezuva nezuva reHomwe yeKuregererwa.

Kazhinji Chiremba anobata chipangamazano chekudyara chechitatu kuti atarisire midziyo, zvisinei, zvichienderana nedzimwe nzira iyo Promoter yeIsle of Man Exempt Fund inogona kuita sechipangamazano chekudyara kuGP.

Kudyidzana Kwakaganhurirwa kunopa imwe yechinyakare chimiro chingave chakanyatsokodzera kune Vanosimudzira vanoda kushanda imwe Isle of Man Exempt Fund.

A Protected Cell Company

Protected Cell Companies (PCC) haina kuvharwa muchinyorwa chedu chehwaro, saka ini ndichapa imwe nzwisiso yekuwedzera pano kuti ikwane.

The Isle of Man Protected Cell company inogona kuumbwa pasi peCA 1931 kana CA 2006. Kana PCC ikaumbwa pasi peCA 1931, iri pasi peProtected Cell Companies Act 2004. Kana PCC ikaumbwa pasi peCA 2006, inotungamirirwa nemitemo yeCA 2006.

Zvisinei nekuti Mutemo upi wakasarudzwa, PCC inofanirwa kuganhurirwa nemasheya, zvisinei kuti migove inogona kuve yezita kana kusakosha. Kupfuurirazve, kambani iripo inosangana nezvinodiwa nePCC inogona kunyorera kuti ishandurwe kuita PCC.

A PCC isangano repamutemo uye rinogona kuita zvibvumirano, kumhan'arirwa uye kuve nemidziyo yayo pachayo. PCC inogona kugadzira nhamba isina kuganhurirwa yeMasero, imwe neimwe ichimiririra midziyo nezvikwereti zvakakamurwa kubva kune mamwe Masero uye Neasiri-Masero midziyo nezvikwereti kureva midziyo nezvikwereti zvePCC. Zvakakosha, Sero yega yega haina hunhu hwepamutemo hwakasiyana, uye haimiriri sangano repamutemo rakasiyana.

Pamusoro pePCC's Non-Cellular Ordinary Shares, Migove yeMaserura inogonawo kupihwa. Mugoveri wezvikamu zveSerura anogona kutora chikamu muzviitwa zveSero kureva idzo kodzero dzakatsanangurwa neZvinyorwa zveSangano. Nezvinangwa zvedu izvi zvinoreva kuti Investor, zvichienderana nekusangana nemamwe maitiro uye kutevedzera yavo Tax Advice, vanogona kutora chikamu mu Investment Management - zvakare tichafunga izvi zvakare pasi.

Seti yemaakaundi inofanira kuchengetedzwa, uye Return Yemutero inotumirwa maererano neSero rega rega. Kupfuurirazve, Sero rega rega rinofanirwa kunyatso zivikanwa seSero, uye chero munhu ari kuita zvekutengesa anofanira kuziviswa kuti ari kushanda neSero rePCC.

A PCC inogona kunge iri sarudzo yakanaka kune avo vari kutsvaga kugadzira akati wandei Isle of Man Exempt Funds nenzira inodhura. Izvi zvinogona kuva nezvikonzero zvakawanda zvakasiyana, zvakadai se:

  • Kusiyana kwakasiyana kwekudyara
  • Kuisa mari munzvimbo dzakasiyana dzekutengeserana kwehupfumi
  • Kugadzira Masero kuti akure pamazuva akasiyana
  • Kuisa mari mumakirasi akasiyana kana ringfenced asset
  • Kupatsanura mapurojekiti eg Real Estate development etc.

Kunyangwe Mutsigiri achida iyo Limited Partnership kana PCC, ivo vanozoda masevhisi emutemo kuti vanyore akakosha ebumbiro makondirakiti, ayo anowanzo gadziridzwa kune chimiro chinodiwa neMutsigiri semuenzaniso Isle of Man Exempt Fund ichave yakavhurika kana yakavharwa yakapera hurongwa? Chero chipi zvacho chinodiwa chekushanda kana zvinangwa zvavanoda kugovera nezvimwe.

Zvinyorwa izvi zvinogona kusanganisira, pazvinenge zvakakodzera, Zvinyorwa zveSangano kana Chibvumirano cheKudyidzana, Zvibvumirano zveSevhisi pakati pemubati wehomwe neMutsigiri, Zvibvumirano pakati peInvestment Manager namaneja, zviziviso kana zviziviso nezvimwe. Zvose zvine chekuita nemutengo wePromoter yeuka - tinofunga nezvemitengo gare gare.

Dixcart inoshanda nenyanzvi dzezvemitemo kuona kuti magwaro ese ebumbiro akakodzera, anoenderana uye anokodzera chinangwa. Kunyorwa uku kunopa hwaro kwete chete hukama hwedu nemapato anobatanidzwa, asi zvakare kunopa chokwadi uye kugadzikana kuhurongwa.

Isle of Man Exempt Fund Investors

Kuti tidzokorore pane zvatakafukidza Isle of Man Exempt Fund - Chii, Sei uye Nei?, Isle of Man Exempt Fund inopa zvimwe zvirambidzo zvine chekuita nevanoisa mari:

  • Panofanira kunge paine vanopfuura makumi mana nemapfumbamwe vatengesi paIsle of Man Exempt Fund;
  • Iyo Isle of Man Exempt Fund haigone kusimudzirwa kune veruzhinji.

Isle of Man Exempt Fund haina kugadzirwa kuti ive mari yekutengesa kune yakakwira mavhoriyamu evanoisa mari, asi yakarongedzerwa seyakazvimiririra, inotsanangura seimwe pahwaro hwe 'mhuri neshamwari', kune vane ruzivo vanoisa mari. Ndanyora bullet rekutanga pano nechinangwa chekuti, semuenzaniso, pasi pePCC Mutsigiri anogona kuve nenhamba isina muganho yeMasero uye nekudaro Exempt Funds, chero Sero rimwe nerimwe richisangana nezvinodiwa zveiyo fide Isle of Man Exempt. Fund.

Uine izvi mupfungwa, kunyatsotariswa kunofanirwa kupihwa nezve 'ndiani' uye 'sei' weIsle of Man Exempt Fund - Ndiani achave waunoronga vatengesi uye uchavabata sei?

Pamusoro pezvo, kunyangwe zvisina kunyorerwa nemutemo, Mushambadzi anofanirwa kufunga nezve zvimwe zvakakosha zveprofile yevanoisa mari yavo, senge inofungidzirwa yeavhareji mwero wekudyara, kana paine zvishoma zvinodiwa zvekudyara, izvo zvinzvimbo zvichange zvakaiswa nevashambadzi.

Semuyenzaniso, Mutsigiri anogona kutoshanda kana kushamwaridzana neboka revanhu vakakodzera kana makambani, kana angave nhengo yetiweki, kana kuziva Promoterele yakakodzera. Panogona kunge paine hushoma hwekudyara huwandu hwemazana ezviuru akaiswa, paine chinangwa chekudyara poto yeX miriyoni uye chiyero chinofungidzirwa chekudzoka paX%.

Muchidimbu, Mutsigiri anofanirwa kugadzira chikonzero chakajeka chekuti Isle of Man Exempt Fund inosimudzirwa sei, izvo zvinotarisirwa kubva kune vanoisa mari uye izvo zvinogona kutarisirwa nevashambadzi. Kugara tichirangarira kuti kusimudzirwa kweruzhinji kunofanirwa kudzivirirwa zvachose.

Isle of Man Exempt Fund Asset Sarudzo

Hurongwa hwekutonga hunopa Isle of Man Exempt Fund kuchinjika kwekupedzisira maererano nesarudzo yePromoter yemakirasi emidziyo, magadzirirwo anoitwa kuchengetedzwa, kuongororwa, nezvimwewo. Zvisineyi, Corporate Service Provider inofanirwa kuzadzisa zvisungo zvayo maererano nekutevedzwa, uye nekudaro voona kuti zviri pamutemo. mabasa anowanikwa.

Nepo zvisiri izvo zvinotemerwa nemutemo, itsika yakanakisa kuti yakazara Private Placement Memorandum (PPM) inyorwe iyo inobata pachena zvese zveTs&Cs zveIsle of Man Exempt Fund.

Iyo PPM inodonongodza mitemo uye zvinangwa zveIsle of Man Exempt Fund nenzira yakafanana neFund Prospectus. Iro gwaro iro munhu angangove investor achada kuongorora, kuti anzwisise zvizere Isle of Man Exempt Fund uye kuti inoshanda sei.

Iyo PPM inovhara nyaya senge makirasi anonangwa easset, sei uye riini mari inoshandiswa, kana Exempt Fund ichiunganidza mibairo kana kugovera mari. Pano, zvinhu zvine chekuita nekusarudzwa kwezvinhu zvinosanganisira:

Geolocation yemidziyo uye kuchengetwa kwavo -Mutsigiri anofanirwa kuve nekunzwisisa kuzere maererano nenzvimbo yezvinhu zvakabatana - zviri kupi uye kana kubatwa munyika? Mitemo inodzora kutevedza ichiri kutonga pano. Kana Promoter achishuvira kuendesa capital mumatunhu ane njodzi yakanyanya yekubira mari, mari yehugandanga, chiokomuhomwe kana huori, izvi zvinoda kunyatsotariswa. Kunyangwe uko njodzi dzinogona kudzikiswa nemaitiro uye maitirwo, uye chiitiko chinoitwa neCorporate Service Provider, izvo zvimiro zvinotakura njodzi huru zvakare zvinounza kwakawedzera kuteedzera kwekutarisa nekudzora, izvo zvinozoita zvinokonzeresa mutengo.

Mamiriro ezvinhu akabatanidzwa – apo homwe yacho iri 'vanilla' muzvarirwo kureva kuita hurongwa hwekudyara huri nyore hwakadai sekudyara mumasheya akanyorwa nemasheya nezvimwewo. Zvakadai hazvikanganisi kuyera kwenjodzi. Ipo, kana chiyero cheIsle of Man Exempt Fund chaisanganisira zvinyowani, seCrypto Currencies, chiitiko ichi chinogona kutakura zvinorehwa nekuteerera.

Ndiyo mutemo wedu wazvino kuti kubata NFTs sekudyara kwemunhu kunogona kugamuchirwa. Nekudaro, kubata kana kupa zvinhu zvakadaro munzvimbo yekutengesa kungave kunze kweiyo ngozi yedu. Muchiitiko cheExempt Fund iyi inogona kuve yakasarudzika uye inogona kutorwa pamamiriro eiyo Fund inopihwa, tichifunga nezvechinangwa cheFund uye vanoisa mari pakati pezvimwe zvinhu.

Muchiitiko cheIsle of Man Exempt Fund, uko zvinhu zvitsva zviri kutariswa, zviri nani kutibata isu muchiri nhanho kuti tikurukure nezvekugamuchirwa kwemakirasi emidziyo.

Kuziviswa kwakakosha -Kana vanosimudzira vaine zvido zviripo kungave mumidziyo iri kuendeswa kuIsle of Man Exempt Fund, kana mumidziyo inoiswa mari, zvido zvakadaro zvinofanirwa kuburitswa mukati mePPM semuenzaniso kana paine hurongwa hwevanosuma, kana vane chigaro mukati mekambani ine migove ichatengwa kana kutamiswa, kana paine hukama hwekutengeserana nemutengesi wezvinhu, kana chero chimwe chinokurudzira chemhando ipi neipi, izvi zvinofanirwa kuburitswa.

Pane zvimwe zvakawanda zvinofanirwa kutariswa, izvo zvakasarudzika kune yega Isle yeMan Exempt Fund.

Isle of Man Exempt Fund Investment Management

Iko hakuna zvinotemwa zvemutemo zvinodikanwa zvine chekuita neIsle of Man Exempt Fund uye mabatiro ainoita zvinhu zvayo zvakabatana. Nekudaro, izvi hazvireve kuti Promoter ane canvas isina chinhu maererano nemafambisirwo enzvimbo yeExempt Fund.

Mupi webasa achange aine havi yake yenjodzi, uye nekudaro marongero anoenderana nematanho ane chekuita nekutonga kweasset. PaDixcart tinopa sarudzo mbiri panyaya iyi:

  1. Iyo Promoter kana Dixcart inobata wechitatu-bato rekudyara maneja;
  2. Mune mamwe mamiriro ezvinhu, iyo Promoter inogona kuita semupi wemazano ekudyara.

Sarudzo no'1 inodiwa, sezvo maneja wekudyara achinge ari nyanzvi uye ane rezinesi nyanzvi inogadzirira kuendesa masevhisi akadaro.

Sarudzo no'2 inotariswa pane nyaya-ne-nyaya uye inoda kuti Promoter ari kunyorera kuve maneja wekudyara ave neruzivo rwunotaridza kana hunyanzvi mumakirasi akasarudzwa emidziyo. Izvi zvinogona kuyerera kubva pabasa ravo kusvika nhasi, zvikwaniriso nezvimwe.

Iyo manejimendi yekudyara yeIsle of Man Exempt Fund inofanirwa kutariswa kubva pakutanga.

Banking yeIsle of Man Exempt Funds

Kana Mushambadziri achifunga mabhengi avanoita Isle of Man Exempt Fund, pane kufunga kwakafanana pakusarudza kwavo midziyo. Pachave nemaitiro anoenderana nenjodzi anotorwa nebhangi rakasarudzwa uye zvakasiyana siyana semuenzaniso masimba, kirasi yeasset nezvimwe zvinopesvedzera zvakananga kuti kunyorera kweakaundi kuchagamuchirwa sei. Izvi zvinogonawo kukonzera kukwira kwemitengo yekubhanga.

Kupfuurirazve, mazhinji emabhangi emigwagwa akakwirira haangope masevhisi kumasangano asina Isle of Man Directors. Pazvinenge zviri izvo, dzimwe sarudzo dzinogona kutariswa kureva kuti unogona kubhanga mune mamwe matunhu here? Ko iye Promoter ane hukama hwekubhengi huripo here?

Dixcart ine hukama huripo nemabhangi makuru ese paIsle of Man uye inogona kufambisa masevhisi emabhangi pamasangano anotungamirwa zvizere. Kana kuti uko Dixcart isiri kupa Vatungamiriri, sumo dzinogona kuitwa pazvinenge zvakakodzera.

Mutero Kurapwa kweIsle of Man Exempt Funds

Mumutsara webasa rangu, ndinofunga kuti ndinogona kutaura mutsara uyu kupfuura chero ipi zvayo:

'Wakambotora zano remutero here?'

Zano remutero rakakwana uye zvisina kujeka pakati pekuronga kwekunze kwemahombekombe. SeCorporate and Trust Services Provider, isu tinofanirwa kuve nechokwadi chekuti A) Mushambadzi haasi kuzvigadzirira zvikwereti zvisingazivikanwe, uye B) iyo Promoter dhizaini haisi kuzogadzira chero yakaipa mhedzisiro yeDixcart C) iyo dhizaini ichashanda se chinangwa.

Kune akawanda makona anoda kutariswa kana zvasvika kune Isle of Man Exempt Funds - heano mashoma ekufunga nezvazvo:

midziyo

Zano racho richafunga kuti midziyo iri kupi. Zvichienderana nemabatirwo echinhu chiri mukati mehutongi uye chimiro chemidziyo, panogona kunge paine zvikwereti zvemutero semuenzaniso asset inounza mari uye inowanikwa nezvimwe.

The vanoita

Kana vachipinda uye vachibuda muhomwe, vanoisa mari vanozofanira kutora zano remutero kuti vaone kuti havagadzirise mhedzisiro yemutero - isingatarisirwe yemutero bhiri inogona kubvisa chero bhenefiti yekutora chikamu mukati meExempt Fund, kana kutogadzira kurasikirwa.

The Promoter

Sezvinoita nevaisirimari, Musimudziri achada kuraira kwemutero kuti aongorore mamiriro avo ega kuitira kuti ave nechokwadi chekuti chimiro ndiyo nzira inoshanda yekuzadzisa zvinangwa zvavo, uye kuti kuita mukurongeka hakuzotungamira kune chero mhedzisiro yemutero isingatarisirwe.

Idzi dzinongori kufunga kwepamusoro-soro, uye kungangove nekuwanda kwakawanda. Imwe neimwe Isle of Man Exempt Fund ichave yakasarudzika pane chokwadi, uye nekudaro hurongwa uhu hwakaoma hunoda kuti mapato ese emutero atariswe zvizere.

Kwemakore edu makumi mashanu+, Dixcart vakagadzira yakanakisa network yevashandi vanogona kuraira pazvimiro zvakadaro. Hazvinei kuti uri kupi munyika, tinogona kuita sumo dzakakodzera kumupangamazano weko wemitero.

Isle of Man Exempt Fund Costs

Ini ndakatotaura kune izvi pakutanga mukati mechinyorwa, saka ini ndichachengeta iyi pfupi. Ini handisi kurambidza Mutsigiri wezvakanaka zveIsle of Man Exempt Fund, sezvo zvichigona kubatsira zvakanyanya, zvisinei izvi zvinoda kuvharirwa:

Kumisikidza Isle of Man Exempt Fund kunogona kunge kuri kurovedza muviri kwakachipa pane kutanga mamwe marudzi eHomwe, zvisinei ndapota cherechedza kuti uku HAKUSI kurovedzera zvakachipa. Isu tinogara tichikurudzira kuti Promoter afungewo nezve kushandiswa kwekambani yekudyara inobata kambani seimwe nzira kune yavo Isle of Man Exempt Fund, uye kana zvinangwa zvavo zvinogona kuzadzikiswa nenzira iyi.

Mitemo yemutemo chete ingangodhura muhurongwa hwemakumi ezviuru emapaunzi. Anosimudzira achange ainewo Corporate Service Provider's administrative fees, iyo inowanzoverengwa seyepamusoro pemutengo wepasi uye chikamu chemidziyo iri pasi pemaneja. Chekupedzisira, Mutsigiri achafanirwa kusangana nechero muripo wechitatu - izvo zvinonyatsoenderana nemhando yemidziyo yakabatana kureva kana midziyo iri midziyo yakaita sereal estate, ungangoda mamaneja ezvivakwa, inishuwarenzi nezvimwe.

Muchidimbu, Homwe yeExempt inogona kuve nemitengo mitanhatu yekumhanyisa, saka izvi zvinozoda kuverengerwa mukukura kungangoita paIsle of Man Exempt Fund uye chero mari yemutero inochengetwa uye kushanda kwayo zvichienzaniswa nezvimwe zvese zvinotariswa zvemari.

Dixcart Inogona Sei Kubatsira

Dixcart inobata Kirasi 3(11) uye 3(12) Isle of Man FSA marezinesi, ayo anotigonesa kuita seBasa reIsle of Man Exempt Fund.

Isu hatipe masevhisi ekuchengetedza mari kana zano remutero. Hatigone kupa zvisungo maererano nekugamuchirwa kwebhangi, kunyora magwaro ako kana kutsauka kubva pazvisungo zvedu zvekuteerera.

SeKushanda, tinopa rutsigiro rwemutemo kune zvivakwa zvemakambani uye nekupa manejimendi masevhisi semuenzaniso kupa MaDirector, accounting masevhisi, kugadzira Net Asset Valuations, masevhisi ekubhengi, kutaurirana nevatatu vebato vanopa masevhisi nezvimwe.

SeTrust uye Corporate Service Provider, isu tine network yeanopa mazano evanopa mazano ayo anotenderera zvese zvinoenderana nepasirese. Nepo isu tisingakwanise kupa ese anodiwa masevhisi, isu takaiswa zvakanaka kwazvo kuti tipe mhinduro nevadyidzani ava.

Get nekuonana

Dixcart inopa imwe poindi yekusangana yekuseta uye manejimendi eExempt Funds; kumisa homwe uye kuronga kuumbwa uye manejimendi yezvinhu zviri pasi.

Kana iwe uchida rumwe ruzivo maererano neIsle of Man Exempt Funds kana chero mota dzakakurukurwa, ndapota inzwa wakasununguka kubata naPaul Harvey, kuDixcart Isle of Man, kuti uone mashandisirwo avanogona kuita kuzadzisa zvinangwa zvako: advice.iom@dixcart.com.

Dixcart Management (IOM) Yakatemerwa Rezinesi neIsle of Man Financial Services Authority ***

*** Ruzivo urwu rwunopihwa segwara sapa14/12/22 uye harifanirwe kutorwa sezano. Mota yakanyatsokodzera inotarwa nemunhu mumwe nemumwe anosimudzira uye zano chairo rinofanirwa kutsvagwa.

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