Current patterns of fund domiciliation were established some time ago. There have been a number of challenges to the existing order, but arguably no great changes since the 1990s. This looks like it’s about to change.
At the beginning of this new decade, various themes have emerged on the scene that could influence fund domiciliation decision-making for years to come. These include Brexit and BEPS (Base Erosion and Profit Shifting). They also include the EU’s drive for more substance and transparency.
The fund jurisdictional decision-making process is becoming more complicated than it once was. More factors have to be taken into account now. IFI Global’s research department, in collaboration with Jersey Finance, therefore thought it would be useful to undertake a major global research study on fund domiciliation. Such a study is long overdue: it has been many years since any kind of survey was undertaken on this topic.
Please note that this is an entirely independent report undertaken by IFI Global’s research department and that the research was carried out between October 2019 and January 2020.