Epstein File EFTA01394547: Treat, Controlled and Cayman Islands (DS10)

Epstein Index›Documents›EFTA01394547

💨IMPACT LEVEL 1 — MEH

Epstein File EFTA01394547: Treat, Controlled and Cayman Islands (DS10)

Financial RecordDate unavailableEFTA013945471 keyword hits

1

views

0

shares

0

reactions

0

persons

3

keywords

3

excerpts

Tax and investment document discussing 2017 Tax Legislation changes affecting carried interest treatment as capital gain, limitations on interest deductibility, corporate tax rate changes, and controlled foreign corporation definitions. The document identifies Maples and Calder as Cayman Islands counsel for an Investment Manager and General Partner.

👤 Named in This Document

No named persons linked yet

🔑 Evidence Keywords

treat controlled Cayman Islands

📋 Key Excerpts3

PersonKeyword

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.