Offshore funds are becoming increasingly more complex and investors much more sophisticated.  At HOTCHKISS we can advise on the following matters. 

1) the wording of the tax section of offer documentation;

2) corporate residence;

3) international tax structuring to maximise return for investors;

4) investors tax position with regard to fund growth, redemptions and distributions; and

5) the application of the EU Savings Directive to fund managers and administrators.

The Cayman Islands is the Global centre for Hedge funds and therefore the Cayman Islands will be 'in the spotlight' by many tax authorities wanting to make sure funds are managed correctly, tax disclosures are correct and investors are properly taxed.