Cayman Islands:
ICAV – A Tax Efficient Corporate Structure For Irish Investment Funds
28 November 2014
Maples Group
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This article was first published in the HFMWeek UCITS report
in November 2014.
Carol Widger and Ciara O'Leary examine the introduction of
the ICAV and the process of converting Irish public limited
companies to ICAVs.
In July of this year, the Irish Government published the Irish
Collective Asset-management Vehicle (ICAV) Bill (the Bill). The aim
of the Bill is to create a new innovative and tax efficient
corporate vehicle for Irish investment funds.
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