Bermuda - Taxation

Bermuda - Taxation

International hedge funds survey

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1.1 Hedge fund managers/advisors

Tax rates applying to hedge fund managers/advisors

None.

Tax rates applying to hedge fund managers/advisors

None.

Tax concessions, allowances, or exemptions specifically available to hedge fund managers/advisors

None.

Details of anti-avoidance tax rules that could bring the profits of an offshore hedge fund into tax

None.

Requirements to charge VAT (or equivalent sales tax) and the rate

None.

1.2 Hedge fund structures

Tax rates applying to the fund

No tax.

Access to double tax treaties

No relevant treaties.

Value-added tax registration and charging requirements

None.

Withholding tax on dividends or interest payments

None.

Tax return requirements

None.

1.3 Investors

Specific anti-avoidance tax legislation applying to an investor in an onshore fund

None.

Specific anti-avoidance tax legislation applying to an investor in an offshore fund

None.

Tax information needs of investors

None.

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INTERNATIONAL HEDGE FUNDS SURVEY

The annual KPMG International Hedge Fund Survey looks at the taxation and regulation issues affecting hedge fund management.

 
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