The jurisdiction that needs no introduction. The Cayman Islands are still the default for offshore fund structures. Tax neutrality, plenty of experienced service providers, and a legal framework that institutional allocators already know. Below you'll find pieces on Cayman fund formation, SPC and LLC structures, CIMA registration, and what running an offshore vehicle actually looks like day to day.
Cayman fund regulation goes well beyond the initial CIMA registration. AML procedures, beneficial ownership transparency, FATCA/CRS, and economic substance all require ongoing attention.
The '2 and 20' model is no longer the default. Here is how carry actually works in modern Cayman fund structures, and the tax traps that first-time managers miss.
What the full process actually looks like when you work with a fund services provider — formation, CIMA registration, investor onboarding, first close, and ongoing compliance.
No corporate tax, no capital gains tax, no withholding tax. But tax neutrality does not mean tax-free for your investors. Here is what emerging managers need to understand.
Around 90% of Cayman alternative investment funds use the ELP structure. Here is what makes it the default for emerging managers and what you need to know before forming one.
VC fund pricing in Cayman Islands
Cayman fund regime·Global institutional standard·Tax-neutral·Setup: 4–6 weeks