Epstein File EFTA01390870: Offshore and Controlled (DS10)

Epstein Index›Documents›EFTA01390870

💨IMPACT LEVEL 1 — MEH

Epstein File EFTA01390870: Offshore and Controlled (DS10)

Financial RecordDate unavailableEFTA013908701 keyword hits

0

views

0

shares

0

reactions

0

persons

3

keywords

5

excerpts

This document is a section from Glendower Capital Secondary Opportunities Fund IV, LP materials addressing legal, ERISA, and tax considerations for offshore fund investments. It discusses rules applicable to investments made by the Fund in offshore funds and explains that UK resident companies investing in non-UK resident companies may be classified as controlled foreign companies for UK tax purposes, with potential apportionment of profits subject to corporation tax.

👤 Named in This Document

No named persons linked yet

🔑 Evidence Keywords

offshore controlled classified

📋 Key Excerpts5

PersonKeyword

Excerpt 1

GLDUS113 Cliff Illig Section 9: Certain Legal, ERISA and Tax Considerations Glendower Capital Secondary Opportunities Fund IV, LP "**Offshore** Fund Rules"

Excerpt 2

) may apply to an investment made by the Fund in an "**offshore** fund."

Excerpt 3

**offshore** funds for such purposes.