Risk-Adjusted Foreign Investment Method Using Hybrid Corporate Structure and Swaption

A method of investing in a foreign target asset consisting of:

• forming a first legal entity in a first sovereign jurisdiction, wherein the legal entity does not pay income tax directly to the first sovereign jurisdiction and the principal investor operates the entity;
• entering the first legal entity into a limited partnership with at least one general partner and optionally one or more additional limited partners, wherein the general partner is organized under the laws of a second sovereign jurisdiction;
• wherein the limited partnership invests money, in the currency of the second sovereign jurisdiction, in a target entity organized under the laws of the second sovereign jurisdiction;
• wherein the currency of the second sovereign jurisdiction is procured from an entity residing in the second sovereign jurisdiction in exchange for an agreed upon amount of currency of the first sovereign jurisdiction;
• wherein each of the currency of the first sovereign jurisdiction and the currency of the second sovereign jurisdiction are exchanged subject to repayment of the same with interest set at agreed upon rates.