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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