Eligible Introducers, Nominees & AML - Who Can Funds Rely On? (Video)

The Cayman Islands has emerged as the world's premier offshore jurisdiction for venture capital fund formation and cross-border investment structuring, with over 30,900 alternative investment funds managing USD8.2 trillion in assets.

As noted in our recent update, the deadline for funds registered under the Private Funds Act to submit their first fund annual return form is 30 September 2021.

The Cayman Islands has now implemented the OECD's "CRS 2.0" updates through the Tax Information Authority (International Tax Compliance) (Common Reporting Standard) (Amendment) Regulations...

The Cayman Islands is among the world's most attractive locations for the establishment of private equity funds. The Private Funds Act (2021 Revision) and associated regulations...

New CIMA Rules effective September 2026 will transform anti-money laundering and sanctions compliance for Cayman Islands investment funds, elevating previous guidance to directly enforceable requirements. Fund governing bodies face enhanced responsibilities including mandatory annual AML training, independent audit requirements, and stricter AMLCO independence standards. Understanding these practical implications and preparing appropriate compliance frameworks will be essential for funds and their service p

The Cayman Islands has emerged as a leading jurisdiction for establishing funds, investment management operations, and digital asset ventures, offering regulatory clarity and a sophisticated financial services ecosystem. This guide examines the regulatory framework for traditional and tokenised funds, the Virtual Asset Service Providers Act regime, and opportunities within the Cayman Islands Special Economic Zone. Legal experts outline the practical steps and strategic advantages for fund managers, fintech

Clients are reminded of the following important filing dates for Financial Institutions (FIs) under the CRS and FATCA Regime and Economic Substance regime filings with the Tax Information Authority in the Cayman Islands.

The Cayman Islands has witnessed a continuous increase in the number of administrative fines handed down by the Cayman Islands Monetary Authority (CIMA), subsequent to the enactment of the Monetary Authority (Administrative Fines) (Amendment) Regulations (2022 Revision) (the "Fines Regulations").

The Cayman Islands Stock Exchange (CSX) facilitates the trading of diverse securities, including investment funds (both open-ended and closed-ended), corporate and retail debt, eurobonds, equities (domestic and international), derivative warrants, and Segregated Portfolio Companies.

Alternative Investment Funds Comparative Guide for the jurisdiction of Cayman Islands, check out our comparative guides section to compare across multiple countries

China has introduced a comprehensive Individual Income Tax regime for offshore trusts, imposing a 20% flat tax on settlors and beneficiaries with Chinese connections. With a 90-day transition window now in effect, affected individuals must urgently assess their disclosure obligations and consider whether existing trust structures remain viable under the new rules.

The Cayman Islands Department for International Tax Cooperation has made the following announcements regarding the AEOI regimes.

Islamic finance is experiencing rapid global expansion, with assets approaching US$6tn and record sukuk issuance attracting non-traditional investors. The convergence of Shariah-compliant and sustainable investing is creating new opportunities, while AAOIFI Standard No. 62 and tokenisation developments are reshaping how Islamic finance structures are designed and implemented across international markets.

Singaporean asset managers are increasingly making use of Jersey structures for the establishment of funds dealing with crypto-currency assets, to take advantage of a Double Taxation Agreement ("DTA")...

What are the main authorities responsible for enforcing taxes on finance transactions in your jurisdiction?

Today, the Central Bank of Ireland published the Consumer Protection Code 2025 ("CPC 2025") comprising...

In a recent case before the Grand Court of the Cayman Islands, Walkers successfully acted for the Joint Official Liquidators of China Branding Group Limited (in Official Liquidation) (the "JOLs") in respect of a creditor's appeal against the JOLs' partial rejection of his proof of debt claim.

Private equity funds have been capturing the attention of investors and the press in the past few years for a number of reasons. Their performance has typically outstripped the equity markets and other alternative investment strategies.

Real-world asset tokenisation is moving from proof-of-concept to broader adoption, with regulated exchanges and infrastructure development central to this transition.

A recent change to the Immigration Law has resulted in a significant increase in the qualifying sums for persons seeking to make an application to the Cayman Islands Government for permanent residence by independent means.