The Cayman Islands is one of the world's leading offshore jurisdictions. Although particularly renowned for the establishment of investment funds (both hedge funds and private equity funds), Cayman Islands entities are customarily used for transactions of all types including equity, debt and insurance capital markets transactions, in mergers and acquisitions, and in joint ventures. Exempted Companies (ECs) are the most common form of offshore company in the Cayman Islands and are incorporated or registered under the Companies Law. ECs enjoy a number of privileges and exemptions when compared to ordinary companies and limited liability companies in other jurisdictions and so are frequently used to facilitate offshore financial and trust business. An exempted company is the only type that can apply to become a segregated portfolio company (SPC).
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开曼群岛是世界领先的离岸司法管辖区之一。虽然以建立投资基金（包括对冲基金和私募股权基金）而闻名，但开曼群岛实体也被用于股权、债务和保险资本市场交易，以及并购和合资企业等等。豁免公司（EC）是开曼群岛最常见的离岸公司形式，根据开曼公司法注册。与其他司法管辖区的普通公司和有限责任公司相比，EC享有一系列特权和豁免权，因此经常用于离岸金融和信托业务。豁免公司可以申请成为独立投资组合公司（SPC）。
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