Today's Date: 22 July 2014
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Taxing talent
Tax Column
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Three decades ago, the corporate income tax rate stood at 48 percent in the average OECD country. Last year it had shrunk to merely 26 percent. This dramatic shift has partially been driven by an increased awareness that lower taxes are beneficial to economic development.    
Law Talk
Brief Notes
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The ELP Bill provides that a limited partner does not owe any fiduciary duties to the exempted limited partnership or any other partner when exercising any of its rights or authorities or otherwise in performing any of its obligations under the partnership agreement.  
Economic citizenship and residency programs:
Offshore Financial Centre
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In this age of automatic exchange of information and transparency, IFCs have to find ways to survive -one such way is to increase the substance within their confines.    
New evidence of hedge funds’ positive impact on Chapter 11 reorganization
Bankruptcy Column
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Critics characterize activist fund investors as raiders and destroyers of value for the sake of selfish arbitrage. New research1 paints a much more nuanced portrait of hedge fund participation in Chapter 11 reorganization cases.  
Stories from the latest edition of the Cayman Financial Review
TOPIC: Academic Alert
TOPIC: Alternative Investments
TOPIC: Brief Notes
TOPIC: Corporate/Director Services
TOPIC: Introspective
TOPIC: Jurisdictional Update
TOPIC: Letters from the Editorial Board
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