Cayman vs Guernsey - substance and jurisdiction choice
22 March 2017
All of the base erosion and profit shifting (BEPS) actions have the potential to affect investment fund structures, many of which are wholly or partially domiciled in international finance centres (IFCs) such as the Cayman Islands or Guernsey, and now is the time to ensure that sufficient ‘substance’ is located in your chosen IFC.
This guide compares both jurisdictions’ record on investment and risk management, corporate governance and tips its cap to Guernsey’s new private investment fund.
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