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境外私募基金的全球趋势与合规监管框架

Global Trends and Regulatory Compliance Frameworks of Overseas Private Fund

Advance in Law / 2024,6(3): 190-213 / 2024-08-14 213 225

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• Authors: 李林育     
• Information:

  万商天勤（上海）律师事务所，上海

• Keywords: Overseas private fund; Typical structure; Choice of domicile; Manager qualifications; Regulatory compliance 境外私募基金；典型架构；注册地选择；管理人资质；合规监管
• Abstract: In recent years, with the continuous strengthening of the supervision of overseas private funds, higher regulatory requirements have also been put forward for the sponsors and managers of them. This article takes the Cayman Islands, the British Virgin Islands and Hong Kong as the main analysis objects, introduces their existing fund registration status and factors to consider, the typical structures of overseas private funds and their respective characteristics, and compares the key points of regulatory compliance of different places of registration in six main aspects: Registration and Operation, Manager Qualifications, Economic Substance, Taxation, Requirements of Anti-Money Laundering and Countering the Financing of Terrorist, and Data Compliance. 随着离岸地区近几年对于私募基金监管力度的不断加强，对私募基金的发起人和管理人也提出了更高的监管要求。本文以开曼群岛、英属维京群岛、香港三地为主要分析对象，分别介绍其现有基金注册数据及可考量因素、境外私募基金的典型架构及各自特点，并对不同注册地的基金实体注册及运营、管理人资质、经济实质、税务、反洗钱及打击恐怖主义资金募集要求及数据合规六个主要维度的合规监管要点进行总结和对比。
• DOI: https://doi.org/10.35534/al.0603016
• Cite: 李林育．境外私募基金的全球趋势与合规监管框架［J］．法学进展，2024，6（3）：190-213.