Trusts (Amendment) Law, 2019

The Grand Court has awarded summary judgment to certain limited partners seeking true and full information from the general partner under section 22 of the Exempted Limited Partnership Act.

On 24 July 2026, China's Ministry of Finance and State Taxation Administration jointly issued the Announcement on Individual Income Tax Matters Relating to Offshore Trusts (《财政部 税务总局关于离岸信托个人所 得税有关事项的公告》) (Announcement No. 21 of 2026) (the "Notice"), together with a companion Announcement of the State Taxation Administration on Collection and Administration Matters Relating to Individual Income Tax on Offshore Trusts...

The Beneficial Ownership Transparency (Legitimate Interest Access) Regulations, 2024 commenced on 28 February 2025.

In this month's Cayman Islands Regulatory 15/15 episode, Chris Capewell, John Dykstra and Ellen O'Brien discuss reinsurance updates, CRS compliance obligations, new AML return requirements for regulated trust companies, CIMA's updated List of Approved Stock Exchanges and recent CIMA notices relating to struck-off entities and non-compliant directors.

The Cayman Islands Monetary Authority has introduced new enforceable Rules on anti-money laundering and sanctions compliance, effective September 18, 2026. These Rules transform previous guidance into directly enforceable requirements, establishing clear obligations for regulated entities including mandatory annual training for governing bodies, independent audit requirements, and enhanced AMLCO independence standards.

The Cayman Islands has introduced significant reforms to its business licensing framework, including the option for eligible Caymanian-owned businesses to obtain multi-year Trade and Business Licences valid for up to five years, alongside revised fee structures across professional services, real estate, and property development sectors.

Cayman Islands companies are commonly used in structuring international transactions. The Cayman Islands has also established itself as the jurisdiction of choice for the listed issuers on the Hong Kong Stock Exchange.

83% of Asian private equity professionals believe China will see growth in deal activity over the next 12-24 months, followed by South East Asia (43%).

Version 3.0 of the Cayman Islands guidance notes ("Guidance") on the Cayman Islands' economic substance legislation provides additional assistance in interpreting the...

In recent years, the Cayman Islands continues to evolve as a premier global jurisdiction for investment funds.

CIMA’s new AML / CFT / CPF Compliance Rule and Sanctions Rule, effective 18 September 2026, introduce binding compliance, governance, risk management and sanctions screening requirements for all regulated financial service providers in the Cayman Islands.

The Cyber Resilience Act (Regulation (EU) 2024/2847)1 (“CRA”) establishes horizontal cybersecurity requirements for products with digital elements (“PDEs”) placed on the European Union (“EU”) market. Reporting obligations took effect on 11 September 2026, with full application of the CRA from 11 December 2027.

Most often, businesses gravitate towards the LTD model due to its familiarity and simplicity. However, DACs and Irish Collective Asset Management Vehicles...

On 24 July 2026, China's Ministry of Finance and State Taxation Administration jointly issued the Announcement on Individual Income Tax Matters Relating to Offshore Trusts (《财政部 税务总局关于离岸信托个人所 得税有关事项的公告》) (Announcement No. 21 of 2026) (the "Notice"), together with a companion Announcement of the State Taxation Administration on Collection and Administration Matters Relating to Individual Income Tax on Offshore Trusts...

Our corporate team were happy to advise AMCS on their latest acquisition as the business continues to grow their international footprint and scale.

In this month's Cayman Islands Regulatory 15/15 episode, Chris Capewell, John Dykstra and Ellen O'Brien discuss reinsurance updates, CRS compliance obligations, new AML return requirements for regulated trust companies, CIMA's updated List of Approved Stock Exchanges and recent CIMA notices relating to struck-off entities and non-compliant directors.

Alibaba, which operates one of the world's largest e-commerce platforms, became, in 2019, the first overseas issuer to complete a dual secondary listing on the HKSE.

On 27 April 2026, the British Virgin Islands (“BVI”) Financial Services Commission (the “FSC”) published its compliance inspection priorities and expectations for the 2026 inspection cycle.

According to the International Air Transport Association (IATA), 2023 was "a year when air transportation very nearly returned to its pre-pandemic pace of activity...