hedgeweek guide to setting up Alternative Investment Funds June 2012 Focus Report: BVI • Cayman Islands • Gibraltar • Guernsey • Ireland • Jersey • Luxembourg • Malta CONTENTS In this issue… 03 Introduction By Sunil Gopalan, Global Fund Media 04 British Virgin Islands: Jurisdiction information 05 British Virgin Islands: Overview By Ross Munro, Harneys 09 Cayman Islands: Jurisdiction information 11 Cayman Islands: Overview By Marco Martins and Patrick Colegrave, Harneys 15 Gibraltar: Jurisdiction information 17 Gibraltar: Overview By James Lasry, Hassans 20 Guernsey: Jurisdiction information 22 Guernsey: Overview By Paul Wilkes, group partner, Collas Crill 25 Ireland: Jurisdiction information 28 Ireland: Overview By Dillon Eustace 35 Jersey: Jurisdiction information 37 Jersey: Overview By Ashley Le Feuvre, senior manager Funds/SPV Group, Volaw Trust & Corporate Services Limited 43 Luxembourg: Jurisdiction information 45 Luxembourg: Overview By Rémi Chevalier and Olivier Sciales, Chevalier & Sciales 54 Malta: Jurisdiction information 56 Malta: Overview By the Malta Financial Services Authority Publisher Special Reports Editor: Simon Gray,
[email protected] News Editor: James Williams,
[email protected] Sales Managers: Simon Broch,
[email protected]; Malcolm Dunn,
[email protected] Publisher & Editorial Director: Sunil Gopalan,
[email protected] Graphic Design: Siobhan Brownlow,
[email protected] Published by: GFM Limited, 1st Floor, Liberation Station, St Helier, Jersey JE2 3AS, Channel Islands Tel: +44 (0)1534 719780 Website: www.globalfundmedia.com ©Copyright 2012 GFM Limited. All rights reserved. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any form or by any means, electronic, mechanical, photocopying, recording or otherwise, without the prior permission of the publisher.