Tax Treatment

Tax Treatment

OASES is structured to offer tax-efficient access to global real estate through Tier 1 offshore jurisdictions. Each investment is held via a dedicated Special Purpose Vehicle (SPV), established in either the Cayman Islands or the British Virgin Islands (BVI), selected based on the preferences of the investor or institutional partner.

SPV Jurisdiction

• Tier 1 Offshore: OASES utilizes established, globally recognized jurisdictions with strong investor protections and regulatory transparency that align with institutional expectations.

• Jurisdictional Flexibility: Clients may select between Cayman or BVI structures depending on legal, compliance, or tax advisory requirements.

SPV Tax Profile

• Zero Corporate Tax: Both Cayman and BVI jurisdictions offer zero local corporate income tax at the SPV level.

• Pass-Through Structure: Income generated by the underlying asset is distributed to investors as net yield, without corporate withholding at the SPV layer.

Investor Tax Responsibility

• Self-Reporting Requirements: Investors are responsible for meeting any tax obligations in their country of residence.

• Tax Forms: Depending on domicile, investors may need to submit relevant tax documentation such as W-8BEN for non-U.S. persons or equivalent local filings.

FATCA and CRS Compliance

OASES maintains global tax reporting compliance under FATCA (for U.S. persons) and CRS (for OECD participants), with verification completed during the onboarding process.

⚠️ OASES does not provide tax advice. Investors are solely responsible for ensuring compliance with their local tax laws and filing requirements.