Cayman Islands Investment Funds
Over the past 25 years, the Cayman Islands has become a pre-eminent jurisdiction for the formation of alternative investment funds, with around 13,000 regulated open-ended funds and 16,000 regulated closed-ended funds. The reasons for Cayman’s popularity include its tax neutrality, its proximity to the U.S. and its bespoke fund legislation and regulatory regime that have continuously evolved to meet market demands; as well as the jurisdiction’s fundamental appeal as a stable British dependency with a judicial system underpinned by English common law.
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