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Locating Offshore Hedge Funds: Comparing Bermuda, the British Virgin Islands, and the Cayman Islands  


Author:  Robert Briant.


Source: Volume 19, Number 05, May/June 2006 , pp.45-50(6)




Journal of Taxation and Regulation of Financial Institutions

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Abstract: 

Offshore hedge funds and mutual funds are generally incorporated in Bermuda, the British Virgin Islands, or the Cayman Islands. The Cayman Islands is the recognized leader in this area with over 10,000 funds located in that jurisdiction. The British Virgin Islands recently surpassed Bermuda to become the second most popular jurisdiction for offshore funds. Each jurisdiction has its advantages. This article examines the issues involved in setting up a fund in each jurisdiction.

Keywords: 

Affiliations:  1: Conyers Dill & Pearman.

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