Epstein File EFTA01394145: Treat, Controlled and Cayman Islands (DS10)

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💨IMPACT LEVEL 1 — MEH

Epstein File EFTA01394145: 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 rules. It identifies Maples and Calder as Cayman Islands counsel for an Investment Manager and General Partner, indicating this relates to offshore investment structure and tax planning.

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🔑 Evidence Keywords

treat controlled Cayman Islands offshore

📋 Key Excerpts3

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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.