A fund domiciled outside the country where investments are made. It is often a tax haven, not subject to the tax laws of the holder's country.
Fund with its legal domicile in a country that has liberal economic and fiscal legislation. Offshore funds may only be sold publicly in Switzerland if they are domiciled in countries with fund supervision structures comparable to those in place in Switzerland. Opposite: onshore fund.
A fund that is outside UK jurisdiction, for example in the Channel Islands or Luxembourg
A mutual fund whose headquarters is based outside the United States.
An investment vehicle that is domiciled outside the U.S. and has no limit on the number of non-U.S. investors it can take on. Although the fund's securities transactions occur on U.S. exchanges and are executed by a U.S. manager, or general partner, its administration and audits are conducted offshore -- usually in a tax haven like the Cayman Islands. Because it is administered outside the U.S., non-U.S. investors and such U.S. investors as pension funds and other tax-exempt entities aren't subject to U.S. taxes.
An offshore fund is a collective investment scheme domiciled in an Offshore Financial Centre, for example British Virgin Islands, Luxembourg, Cayman Islands or Dublin.
