>> "Now if you want t up the ante, you move your hedge fund to the Cayman Islands where you don't pay any tax on the gains until you repatriate the money back t

>> "Now if you want t up the ante, you move your hedge fund to the Cayman Islands where you don't pay any tax on the gains until you repatriate the money back to the North America." Not necessarily true: CFC status is going to tax your Cayman Islands company as if that income accrues you you personally unless you meet requirements to avoid you having control of that corporation. https://en.wikipedia.org/wiki/Controlled_foreign_corporation https://en.wikipedia.org/wiki/Controlled_foreign_corporation