Epstein File EFTA01354631: Treat, Controlled and Cayman Islands (DS10)

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Epstein File EFTA01354631: Treat, Controlled and Cayman Islands (DS10)

Financial RecordDate unavailableEFTA013546311 keyword hits

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A document discussing 2017 tax legislation and its effects on carried interest treatment as capital gains, limitations on interest deductibility, corporate tax rate changes, and the definition of controlled entities. The document identifies Maples and Calder as Cayman Islands counsel for an Investment Manager and General Partner, indicating this is a financial or legal analysis document.

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treat controlled Cayman Islands

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Excerpt 1

Finally, the 2017 Tax Legislation increased the holding period required in order for professionals to **treat** carried interest as capital gain, which may

Excerpt 2

things, (i) limitations on the deductibility of net interest expense, (ii) changes in the corporate tax rate, (iii) an expansion of the definition of **controlled**

Excerpt 3

Maples and Calder currently serves as **Cayman** **Islands** counsel for the Investment Manager and the General Partner.