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ARTICLE · 09 FEBRUARY 2016

Jersey Added As A Jurisdiction For ICAV Migration

Dillon Eustace
Dillon Eustace
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Dillon Eustace

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As readers may be aware, in 2015 Ireland introduced a new type of corporate fund structure known as an "ICAV" (Irish Collective Asset-management Vehicle), available as either a UCITS or as an AIF.

IrelandWealth Management
Derbhil O'Riordan
Derbhil O'Riordan
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As readers may be aware, in 2015 Ireland introduced a new type of corporate fund structure known as an "ICAV" (Irish Collective Asset-management Vehicle), available as either a UCITS or as an AIF.

The ICAV has proved to be a very popular vehicle with fund sponsors given its administrative efficiencies and its ability to "check-the-box" to be treated as a partnership or disregarded entity for US federal tax purposes.

The latest ICAV update is that it is now possible for an investment company from Jersey to migrate inwards to Ireland and continue as an ICAV (UCITS or AIF) and, vice versa, for an Irish ICAV to de-register and migrate outwards to Jersey.

Migration to Ireland as an ICAV

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