Economic Substance (ES) – Cayman Islands

Economic Substance (ES) – Cayman Islands

ECONOMIC SUBSTANCE- CAYMAN ISLANDS INVESTMENT FUNDS AND FUND MANAGERS The International Tax Co-operation (Economic Substance) Law, 2018 (ES Law) came into effect in the Cayman Islands on 1 January 2019, requiring in-scope entities that carry on particular activities to have demonstrable economic substance in Cayman….

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Fund managers often selectively change their existing group of service providers as their funds grow and their needs evolve.

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