Global Custodian Spring 2020 | Page 59

[ M A R K E T R E V I E W UCITS regime to find the proper footing with clients, so it is still very early days for these new structures,” says Mathew Kathayanat, head of product and strategy, Asia-Pacific, BNY Mellon. There will also have to be several barriers that need to be lifted in order for these new structures to take off more broadly – something that could be particularly challenging for Hong Kong and Singapore. “Luxembourg and Ireland have established themselves as ideal domiciles for asset managers and providers to support those providers. With countries such as Japan and Australia which have such strong domestic markets, they would need a product that is flexible enough to take on international constraints to satisfy investors offshore, while at the same time ensuring domestically they can continue to, for example, collect the right amount of taxes,” adds Clearstream’s Trance. | F U N D M A N A G E M E N T ] Asia,” says BNP Paribas’ Toucheboeuf. Custodians and fund administrators in the region are all making preparations for a seamless transition to the new structures if fund managers choose to do so. They have been in constant dialogue with the fund management industry and with regulators, not just on the creation of the structure but also on the constant modification of them. “A key initiative is to make sure asset managers have everything they need in their tool kit to create fund products that would be competitive on a global scale,” adds BBH’s Pigott. Many of the broader servicing aspects of CCIV, OFC and VCC are no different to UCITS, however there are some specific areas where securities services firms will have to amend. “We are still working on the onboarding process, ensuring there is a seamless striking of NAV in the fund/accounting “It has taken roughly 15 years for the UCITS regime to find the proper footing with clients, so it is still very early days for these new structures.” MATHEW KATHAYANAT, HEAD OF PRODUCT AND STRATEGY, ASIA-PACIFIC, BNY MELLON region does not have the benefit of a single market, currency or regulator, and with a mix of different legal and tax rules, makes the distribution of local funds into other countries challenging. In addition, where UCITS has taken up to 15 years to become an acceptable product in Asia, local managers are in no rush to upend all of their work to launch a UCITS fund for a new product. “Managers are focused on having the most efficient structure possible, and want to make sure they spend as less as possible to launch new funds. So they tend to stick with tried and tested structures such as UCITS in Luxembourg and Ireland, as well as Cayman funds. It has taken roughly 15 years for the In addition, Asia fund managers looking to target European investors would have to use a UCITS or an Alternative Investment Fund Managers Directive (AIFMD) structure. As costs continue to mount for the buy-side community, it would be unlikely they would operate two different fund structures simultaneously. However, while UCITS is still the most popular cross-border product, some in the Asian fund industry do have their own qualms with it. The possibility of having to pay taxes in European domiciles, for example in Ireland where chargeable events are involved for Irish taxable investors, and the Luxembourg annual subscription tax, could mean Asian issuers face multiple layers of fees when launching a UCITS fund. “Going for UCITS is still a strong solution for global fund managers, and some markets in Asia have just begun adopting them, whereas the new structures are a local solution. However, fund managers have to consider the complexity of running a UCITS. It is not the best product for niche/smaller fund managers, and the new corporate structures could allow them to develop more specific distribution strategies in book of records, and providing efficient tax services back to the client, be it on a reporting or tax reclaim basis. The infrastructure is there, but the proof in the pudding is how it pans out when you launch the fund, and whether the regulator is happy with what we are providing,” says BNY Mellon’s Kathayanat. Early signs appear that Singapore’s VCC is the most likely to come out on top in the funds arms race. The incentive scheme has largely been a success, and custodians and fund administrators are in tow. That being said, there are positive signals from Australia, which has taken the lead of the Asian fund passporting initiative. This could have a significant impact on the pickup of CCIV funds for its superannuation and asset management community looking to distribute products into Asia. Meanwhile, Hong Kong’s SFC is taking a wait-and-see approach on what it will announce for OFCs, and hope the MRF scheme with China will entice fund managers. In the meantime, UCITS will continue to be the dominant fund structure in Asia and only time will tell whether these new structures will prove to be a success. Spring 2020 globalcustodian.com 59