碩士 / 雲林科技大學 / 科技法律研究所 / 96 / The paper is for the purpose of discussing the legal system of offshore funds, from comparing legal system point of view. Hopefully, it can be an example for future legislation to build up a more perfect system for upgrading most of investors’ rights,
by virtue of understanding the offshore funds of other countries and the rules of European Union UCITSⅢ to discuss relevant legal problems for offshore funds in Taiwan. The summary of this thesis as below:
First of all, the thesis is to probe into the concept of mutual funds, namely, the initial step is to discuss the origin, the meaning, the characteristic, the type and legislation relationship of mutual funds and then gradually illustrate the development of offshore funds, and address future perspective of mutual funds in Taiwan at last.
Second of all, the main purpose of the thesis is to collect and organize relevant operation of offshore funds and formal situation, including formal standard, sale tunnel, and qualification, related protection for investors as well as uncovered information rules in other countries such as America, Singapore, and Hong Kong. By doing so, we can have more solid reference of legislating rules for Taiwan’s offshore funds legal system.
Moreover, there are almost seven hundred units of offshore funds which are approved to sell by our apparatus. Most of these permitted offshore funds registered in Luxembourg or Ireland. The legislation standard of this type offshore funds in European Union is Council Directive 85/611/ECC of 20 December 1985 on the coordination of laws，regulations and administrative provisions relating to undertakings for collective investment in transferable securities (short for UCITS command). As to offshore nowadays, we should confront how to match up European Union’s UCITS command and to build up a complete rules. This will not only influence the development of many fund dealers but also safeguard the investors in Taiwan. Therefore, the understanding and research toward this command is definitely needed. Besides, as the action message of UCITSⅢ command in other countries like Hong Kong and Singapore will be described in order to have an example for our future with European Union’s UCITS command.
In conclusion, the thesis demonstrates the differences of Taiwan’s offshore funds from now and past by the boundary of the front and rear legislation of Securities Investment Trust & Consulting Association. After the result of the former research is concluded, I will purpose suggestions for Taiwan present offshore funds and strategies to match up European Union’s UCITS command with a view to legislating a complete supervised rules and market standards for connecting with international and protecting the rights of domestic investors further.
| Identifer | oai:union.ndltd.org:TW/096YUNT5705001 |
| Date | January 2008 |
| Creators | Kai-wun Jhan, 詹凱文 |
| Contributors | Yue-shiun Tsai, Li-jyuan Jhang, 蔡岳勳, 張麗娟 |
| Source Sets | National Digital Library of Theses and Dissertations in Taiwan |
| Language | zh-TW |
| Detected Language | English |
| Type | 學位論文 ; thesis |
| Format | 232 |
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