The EU Savings Directive And The Cayman Funds Industry.
Mondaq Business Briefing › Nbr. 2008, March 2008
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European Union
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The EU Savings Directive And The Cayman Funds Industry.
INTRODUCTION
Our memorandum, "The EU Savings Directive - Background", explains the rationale behind the European Union Savings Tax Directive (the "EUSD") and how it works in practice in the Cayman Islands. This memorandum is designed in particular to assist our investment fund clients and takes a look at the implementing legislation in the Cayman Islands, the agreements reached between the Cayman Islands, the UK and Ireland, as well as the effect of the EUSD on the mutual fund industry to date. DEFINED TERMS For ease of reference we have defined the commonly used terms in this memorandum, most of which largely follow the terminology used in the implem...See the full content of this document
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