Common law, regulated compliance. Best-in-class governance.

Quintessencia Capital LP is a regulated, exempt limited partnership established and operating under the rules, regulations, and administration of the Cayman Islands Monetary Authority (“CIMA”). The Cayman Islands has long been renowned as the leading domicile for private equity structures. With its low-cost, business friendly approach to private equity, and with the increasing use of private equity funds by asset managers across the globe, Cayman has become the preferred jurisdiction for many major private equity funds. The Exempted Limited Partnership Law of the Cayman Islands provides the principal, common law, statutory framework for the formation, registration, operation and termination of exempted limited partnerships in the Cayman Islands.

All of Quintessencia Capital’s governance and fund administrative functions are undertaken by Apex Group Ltd., a leading international provider of such services to the world’s top private equity firms with some $1 trillion in assets serviced and ranking in the top 5 globally. In the resort and hospitality industry Apex serves private equity funds including Starwood Capital, KKR, Apollo, Blackrock, amongst others.

There is currently no income or capital gains tax imposed by the Cayman Islands government which will apply to distributions to investors in a Cayman exempted limited partnership. Quintessencia Capital LP, as an exempted limited partnership holds a fifty (50) year tax exemption on its profits, income, gains or appreciations within the limited partnership. This includes that of any partner, in respect of the operations and assets of Quintessencia Capital and the interests of any partner including inheritance considerations and their estate. For the Cayman Islands the context of the proposed global minimum tax and corporate tax reform is only relevant to parent companies having Cayman subsidiaries.