Epstein File EFTA01391709: Treat, Controlled and Cayman Islands (DS10)

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Epstein File EFTA01391709: Treat, Controlled and Cayman Islands (DS10)

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This document discusses 2017 tax legislation affecting carried interest treatment and capital gains classification, limitations on interest expense deductibility, corporate tax rate changes, and identifies Maples and Calder as Cayman Islands counsel for an Investment Manager and General Partner, indicating this is a tax or investment advisory 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.