Making a good match


The choice of jurisdiction for a hedge fund, according to Catherine Gardner and Fred Levy at Brown Rudnick in Washington, should be determined on the basis of taxation and regulatory issues. They say the main consideration for most hedge funds in choosing a jurisdiction in which to domicile is the location of its target investors and fund managers.

The jurisdiction should provide the most advantageous taxation scheme for the investors as well as a well-developed regulatory and legal scheme for he