| In understanding the difference between domestic | | | | offshore locations, such as the Virgin Islands, do |
| and offshore mutual funds, it is important to | | | | not require tax to be paid. This allows the portion |
| know what these funds are. It is true that there | | | | of the gain that would normally go to tax to be |
| are a number of different mutual funds that are | | | | reinvested. |
| available to investors, but the basic construction | | | | There are certain organizations that argue that |
| of a mutual fund is that it is created by a firm | | | | allowing no tax to be paid or reducing the amount |
| that takes the money of many investors and | | | | of tax is a form of legalized tax evasion. |
| invests that money into stocks, short-term | | | | However, tax incentives are a way for individuals |
| money markets, bonds, and other types of | | | | to invest into that economy, making that |
| securities. It is then that the manager of the | | | | economy even stronger. |
| portfolio manages that money by investing and | | | | But what one will find is that there is a high |
| trading the underlying securities of that fund. | | | | degree of regulation when it comes to offshore |
| What happens is that capital gains or losses are | | | | mutual funds. One may find that there may be a |
| realized and those gains and losses are then | | | | minimum investment of $100,000 and that an |
| passed to each individual investor. | | | | individual is required to identify him or herself as a |
| The United States and Canada have mutual funds | | | | "professional investor." In the U.S., Canada, and |
| that operate in a similar manner. These funds are | | | | various other countries around the world, a |
| open-end funds, closed-end funds, and unit | | | | person does not have to be a professional |
| investment trusts. Those investing in offshore | | | | investor to invest in mutual funds. They have |
| mutual funds may find that the term is used | | | | brokers who can take care of that for them and |
| more broadly. It is used to refer to any type of | | | | guide them through the process or simply take |
| collective investment. The names that the | | | | care of 100% of the account transactions. |
| investor may see these referred by include | | | | There may also be instances in which the number |
| open-ended investment companies, unit trusts, | | | | of investors is limited because of stipulations set |
| undertakings for collective investments in | | | | forth in constitutional documents. It is these types |
| transferable securities, and unitized insurance | | | | of regulations that can limit the number of foreign |
| funds. That may seem like a lot to swallow, but | | | | investors in mutual funds, but they can prove to |
| many investors find that their offshore mutual | | | | be quite profitable. |
| fund investment opportunities are not as | | | | The differences |
| restricted because there are more types of | | | | So as you can see, there are differences |
| mutual funds to invest in. | | | | between domestic mutual funds and offshore |
| The offshore mutual fund | | | | mutual funds. Offshore mutual funds can be a |
| There are tax advantages to the offshore mutual | | | | fantastic investment for the investor once the |
| fund that individuals will not find with their | | | | hurdles are cleared. Domestic mutual funds may |
| domestic mutual funds. Unless one of the rare | | | | be easier to invest in, but an individual may find |
| loopholes is found, United States residents will still | | | | that the return on their investment is not as high. |
| be fully taxed on their offshore mutual fund. This | | | | However, many prefer their domestic mutual |
| is usually referred to as "foreign arising income" on | | | | funds over the confusion that surrounds offshore |
| IRS tax forms. Nevertheless, individuals have | | | | mutual funds. Nevertheless, many find that the |
| found that investor-friendly countries allow savings | | | | confusion is worth it and that the process |
| on investments through tax incentives. Some | | | | becomes easier for them over time. |