Epstein File EFTA01355389: Treat, Controlled and Cayman Islands (DS10)

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💨IMPACT LEVEL 1 — MEH

Epstein File EFTA01355389: Treat, Controlled and Cayman Islands (DS10)

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This document discusses 2017 Tax Legislation changes affecting the treatment of carried interest as capital gain and modifications to corporate tax deductions and rates. It identifies Maples and Calder as counsel for the Investment Manager and General Partner in the Cayman Islands, indicating this relates to offshore investment fund structure and tax compliance.

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🔑 Evidence Keywords

treat controlled Cayman Islands offshore

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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.