Here you will find a series of briefing notes and articles that have been prepared for your information, please click on the links below to learn more.

Jersey

Jersey SPVs and structured finance transactions – 24/04/17

This note provides a brief summary of the use of Jersey SPV’s in structured finance transactions, outlines the principal legal and regulatory regime in Jersey governing such transactions and highlights some key considerations for these types of structures.


Employee Benefit Trust – 05/06/14

This note is designed to provide an insight into the benefits and features of a Jersey Employee Benefit Trust.


A Guide to Jersey Companies – 24/04/17

This note is designed to provide you with some basic information about Jersey companies, the types of companies available in Jersey and some key advantages of using Jersey companies.


Security Interests (Jersey) Law 2012 – 25/04/17

This note provides a brief summary of the principal features of the Security Interests (Jersey) Law, 2012 and highlights some key considerations when creating security interests under Jersey law.


Limited Partnerships

This note provides an overview of Jersey Separate and Incorporated Limited Partnerships. This note explains the common features of these Limited Partnerships and the key advantages to using them.

Relocating to Jersey – 30/07/14

This briefing note seeks to explain the benefits of relocating to Jersey and sets out in brief the process.


Qualifying Recognised Overseas Pension Scheme (“QROPS”) – 14/11/14

This note provides an overview of the Qualified Recognised Overseas Pension Scheme (“QROPS”).


Private Trust Company – 23/10/14

This note provides some basic information about Jersey private trust companies and their characteristics.


Jersey Trusts – 30/08/13

This note seeks to give a brief overview of Jersey trusts. In particular, it seeks to explain the main characteristics of the various types of Jersey trust and the key advantages of using them.


Jersey Foundations – 30/08/13

This note outlines the key characteristics of a Jersey foundation and the procedure involved in the establishment of Jersey foundations.


Insolvent Trusts – 04/08/16

This briefing note covers the practicalities that Trustees have to consider when a trust is no longer able to satisfy its immediate financial obligations.

An Insight into Jersey Funds – 03/10/14
This note provides an overview of Jersey Investment Funds.


Unregulated Eligible Investor Funds – 30/08/13
This note seeks to explain the unregulated funds regime in Jersey. In particular, it explains the introduction of the unregulated eligible investor fund and the unregulated exchange traded fund.


Expert Funds in Jersey – 16/06/15
This note provides an overview of the Jersey expert fund regime and how a typical Jersey expert fund is structured.


Jersey Private Funds – 21/04/17
This briefing note covers the new, consolidated and streamlined funds regime, known as the Jersey Private Fund (“JPF”) regime.

Debt Listing on the Stock Exchange of Mauritius (“SEM”) – 02/05/14
The listing of debt securities is a convenient and recognised way to raise funds. The process is relatively straight- forward and cost effective, and can be completed within a couple of weeks from start to finish.


Listing debt on the The International Stock Exchange (the “TISE”) – 17/06/15
This note seeks to explain the benefits of listing debt securities on The International Stock Exchange. It further sets out the main requirements for admittance of debt securities to the Official List and the role of Hatstone Listing Services Limited as listing sponsor.

Panama

Immigration Visas in Panama – 16/02/15
This note outlines the main characteristics of the immigration system in Panama. For those seeking to retire, invest or work in a politically stable, secure environment, Panama offers an attractive solution through a variety of immigration visas.


Friendly Nations Visa – 16/09/21
This note outlines the main characteristics of Panama’s Friendly Nations Visa for nationals of specific countries that maintain friendly, professional, economic and investment relations with the Republic of Panama.


Forestry Investor Visa – 17/06/15
This note outlines the main characteristics of Panama’s Forestry Investor immigration permit for persons that would like to invest in Government reforestation projects and obtain a permanent resident status in the Republic of Panama.


Self Economic Solvency Visa – 04/05/16
This note outlines the main characteristics of Panama’s Self Economic Solvency immigration permit for persons that wish to live in Panama by making an investment of US$300,000.

Debt Recovery – 17/02/15

This note outlines some of the steps taken during a debt recovery procedure in Panama and how Hatstone Abogados may assist you.

Foundations in Panama – 17/02/15

This note outlines the key characteristics of a Panamanian foundation and the procedure involved in the establishment of Panamanian foundations.

Bearer Shares – 17/02/15

This note seeks to explain Law 47 of 6 August 2013 (“Law 47”), which adopts a custodial system for bearer shares issued by a Panamanian company, and how it affects you, as our client.

A Guide to Panama Companies – 08/05/15

This note is intended to provide introductory information about Panamanian companies, the types of companies available in Panama and some key advantages of using Panamanian companies.

Panama Private Funds – 27/08/15

This note is designed to provide basic information about establishing Panama Private Funds.

BVI

British Virgin Islands – Investment Funds – 13/07/18

This note provides a brief summary of BVI investment fund structures.


British Virgin Islands – Investment Funds: The Approved Manager – 03/08/18

This note provides some basic information about British Virgin Islands (“BVI”) investment funds.


Investment Funds in the British Virgin Islands – Comparison Chart – 03/08/18
This note provides a comparison of investment funds in the British Virgin Islands.


British Virgin Islands – New Regulations for Closed-Ended Funds – 09/01/20

With the passing of the Securities and Investment Business (Amendment) Act, 2019 (the “Amendment Act”), the
British Virgin Islands (“BVI”) introduced a new regulatory regime applicable to most closed-ended funds operating in or from within the BVI.


Islas Vírgenes Británicas – Nueva Reglamentación Para Fondos Cerrados – 15/01/20

Con la aprobación de la Ley de Negocios de Valores e Inversiones (Enmienda), 2019 (la “Enmienda”), se introdujo en Islas Vírgenes Británicas (“BVI”) un nuevo régimen normativo aplicable a la mayoría de los fondos cerrados (Closed-ended funds) que operan en o desde las BVI.


British Virgin Islands – Economic Substance Regime Implemented – 18/02/20

Following the introduction of the Economic Substance (Companies and Limited Partnerships) Act, 2018 (the Act) in the British Virgin Islands (the BVI) on 1st January 2019 all BVI companies and all limited partnerships with legal personality need to assess their compliance with the Act and report their findings within six months after the end of their financial reporting period. The BVI International Tax Authority (the ITA) is advising companies and their directors to seek BVI legal assistance should the assessment under the Act not be straightforward and clear.


Islas Vírgenes Británicas – Nuevos Requisitos De Sustancia Económica Para Sociedades De Islas Vírgenes Británicas – 18/02/20

Con la introducción de la Ley de Sustancia Económica (Compañías y Sociedades Limitadas) de 2018 (la Ley) en las Islas Vírgenes Británicas (BVI) el 1 de enero de 2019, todas las compañías de BVI y todas las sociedades limitadas con personería jurídica deberán evaluar su cumplimiento de la Ley e informar sus hallazgos dentro de los seis meses posteriores al cierre de su período de presentación de informes financieros. La Autoridad Fiscal Internacional de las Islas Vírgenes Británicas (ITA) aconseja a las compañías y a sus directores que busquen asistencia legal en las Islas Vírgenes Británicas en caso de que la evaluación en virtud de la Ley no sea sencilla y clara.

British Virgin Islands – Private Trust Company – 01/08/18

This note provides some basic information about British Virgin Islands (“BVI”) private trust companies and their characteristics.


A Guide to BVI Trusts – 29/07/19

This note provides a brief overview of British Virgin Islands (the “BVI”) trusts. In particular, it seeks to explain the main characteristics of the various types of BVI trusts and the key advantages of using them.

A Brief Guide To Limited Partnerships in the BVI – 21/09/18


British Virgin Islands: Update on Substance Rules for BVI Companies and Limited Partnerships – 17/07/19

Following the introduction of the Economic Substance (Companies and Limited Partnerships) Act, 2018 (the Act) in the British Virgin Islands (BVI) on 1st January 2019 all BVI companies and all limited partnerships with legal personality will need to assess their compliance with the Act and submit compliance reports within six months after the end of their financial reporting period. This means that all existing BVI companies and limited partnerships with legal personality will need to submit a report in 2020.


Islas Vírgenes Británicas – Actualización De Las Reglas Sobre Sustancia Para Compañías Y Sociedades Limitadas De Islas Vírgenes Británicas – 29/07/19

Desde la introducción de la Ley de Sustancia Económica (Compañías y Sociedades Limitadas) de 2018 (la Ley) en las Islas Vírgenes Británicas (BVI) el 1 de enero de 2019, todas las compañías de BVI y todas las sociedades limitadas con personería jurídica deberán evaluar su cumplimiento de la Ley y presentar informes de cumplimiento dentro de los seis meses posteriores al cierre de su período de presentación de informes financieros.

South Africa