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Segregated Portfolio Companies: Cayman Courts Upholding the Segregated Principle

A Segregated Portfolio Company (SPC) provides for the protection of the assets held under one portfolio by ring-fencing them from the liabilities of other portfolios in the same company. SPCs were introduced in the Cayman...more

Segregated Portfolio Companies

Cayman Islands law permits the registration of segregated portfolio companies (“SPC”). An SPC is a single company which segregates its assets and liabilities amongst various “portfolios”. Benefits in adopting the SPC...more

Structuring a Cayman Islands Closed-Ended Fund

This article provides an overview of common structures for investment funds in the Cayman Islands. Investment funds in the Cayman Islands must be registered either under the Private Funds Act or the Mutual Funds Act,...more

ケイマン諸島プライベートエクイティ/ベンチャーキャピタル/不動産ファンドの設立

ファンドの 投資家 がファンドに対して償還 請求権を有するオープンエンド型ファンドは、 流動性 のある 資産に投資するヘッジファンド等ファンド に適している一方、プライベートエクイティ、ベンチャーキャピタル、不動産等の非流動資産に投資するファンドは、投資が実現するまでにより多くの時間を必要とし、クローズドエンド型ストラクチャーが適しています。...more

Guide to Establishing Hedge Funds in the Cayman Islands

The Cayman Islands is a world leader in the establishment of offshore hedge funds. Its tax-neutral platform, stable economy, sophisticated banking sector, confidentiality and professional financial service industry are just...more

Guide to Establishing Private Equity, Venture Capital and Real Estate Funds in the Cayman Islands

As issues of high taxation, complex financial laws and economic and political instability continue to affect the onshore world, the attractiveness of the Cayman Islands as a location for establishing private equity, venture...more

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