A Primer on the Tax Framework of Offshore and Onshore Hedge Funds
Michel Brocard, François-Serge Lhabitant: This paper reviews the legal and operational structures typically used by hedge funds, their managers, sponsors and investors in order to optimise their tax setup.
Author(s):
Tax Attorney practicing in France and Switzerland
Professor of Finance, EDHEC Business SchoolVisiting Professor of Finance, Hong Kong University of Science and TechnologyC.E.O. and C.I.O., Kedge Capital
We discuss in particular the case of U.S. domestic hedge funds set up as a limited partnership as well as the case of offshore funds based in the Cayman Islands.
| Type: | Working paper |
|---|---|
| Date: | le 29/06/2016 |
| Research Cluster : | Finance |
See Also
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