A Cayman Exempted Limited Partnership (ELP) is a flexible, tax-neutral investment vehicle widely used in international finance and investment structures, particularly in hedge funds and private equity. Governed by the Exempted Limited Partnership Law of the Cayman Islands, ELPs allow for limited liability for investors, while offering significant flexibility in terms of management and structure. These partnerships are exempt from Cayman Islands income tax, making them attractive for global investors seeking tax-efficient structures.

A Panama Foundation, formally known as a Panama Private Interest Foundation, is a legal entity created for asset protection, estate planning, and privacy. It functions similarly to a trust, holding assets for the benefit of designated beneficiaries, but is established under the Panama Foundation Law of 1995. These foundations are tax-exempt for income generated outside of Panama and are favored for their confidentiality and flexibility in managing assets globally.

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A Panama International Business Company (IBC) is a type of corporate entity in Panama designed for international business. It offers benefits such as tax efficiency, privacy, and flexibility in operations. Governed by the Panama Corporation Law, Panama IBCs are exempt from local taxes on foreign-sourced income, making them attractive for international trade, investment, and asset protection.

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A Singapore Dependant’s Pass (DP) is a relocation visa issued to selected family members of Employment Pass, S Pass holders, EntrePass holders or Personalised Employment Pass (PEP) holders. Spouses and unmarried children under 21 years old (both birth and legally adopted children) of these pass holders who are earning at least S$6,000 a month can apply for a Dependant’s Pass. Dependant’s Passes are valid as long as the holder of the main Singapore work visa is actively working in Singapore.

Variable Capital Companies (VCC) is a new corporate structure officially launched in early 2020. A VCC has a variable capital structure that provides flexibility in the issuance and redemption of its shares. It can also pay dividends out of capital, which gives fund managers flexibility to meet dividend payment obligations. And this structure can be used for a wide range of investment funds. It can be set up as a single standalone fund or an umbrella fund with two or more sub-funds, and it can be used for both open-ended and closed-end fund strategies.