Research and publications
A Primer on the Tax Framework of Offshore and Onshore Hedge Funds
This paper reviews the legal and operational structures typically used by hedge funds, their managers, sponsors and investors in order to optimise their tax setup. It discusses in particular the case of U.S. domestic hedge funds set up as a limited partnership as well as the case of offshore funds based in the Cayman Islands.
Author(s):
Michel Brocard, François-Serge Lhabitant
Summary:
This paper reviews the legal and operational structures typically used by hedge funds, their managers, sponsors and investors in order to optimise their tax setup. It discusses in particular the case of U.S. domestic hedge funds set up as a limited partnership as well as the case of offshore funds based in the Cayman Islands.
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Register/Log in| Type : | Working paper |
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| Date : | 13/06/2016 |
| Keywords : |
Alternative Investments |
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