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ARTICLE · 07 JUNE 2021

Investment Funds 2021

Maples Group
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The Cayman Islands is a popular domicile for globally managed private equity, hedge and hybrid funds due to its tax neutral status, its flexible structuring options and its established...

Cayman IslandsFinance and Banking
Iain McMurdo
Iain McMurdo
Christie Walton
Christie Walton
Patrick Rosenfeld
Patrick Rosenfeld
Philip Dickinson
Philip Dickinson
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Investment Funds 2021: Cayman Islands

1.1 State of the Investment Funds Market

The Cayman Islands is a popular domicile for globally managed private equity, hedge and hybrid funds due to its tax neutral status, its flexible structuring options and its established and experienced financial services sector and professional service providers. Additionally, the Cayman Islands is recognised as an attractive jurisdiction for investment funds due to its Englishbased legal system, established judiciary and absence of political or sovereign concerns.

In particular, the Cayman Islands is the jurisdiction of choice for US sponsors structuring funds for US tax-exempt investors and non-US investors. Cayman Islands trusts and other vehicles are frequently used as investment vehicles for investors in Asia, including China and Japan.

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