CRS 2017 Deadline

On January 2, 1997 The Cayman Islands Stock Exchange (CSX) became part of the vast network of financial services offered by the Cayman Islands.

The Cayman Islands is a member of the OECD's Inclusive Framework on Base Erosion and Profit Shifting ("BEPS"), which brings together over 100 jurisdictions to collaborate on the implementation of the OECD BEPS Package.

The Cayman Islands Monetary Authority ("CIMA") has issued the fourth edition of its Supervisory Issues and Information Circular (the "Circular").

The Cayman Islands Monetary Authority has introduced sweeping changes to anti-money laundering audit requirements for investment funds, mandating independent audits of entire compliance programmes by September 2026. This marks a fundamental departure from previous practice where internal AML officers could conduct their own testing, raising critical questions about implementation timelines, qualified auditor availability, and compliance costs for funds operating in the jurisdiction.

On 5 June 2017 the Data Protection Law, 2017 (Law) was published in the Cayman Islands Gazette.

Singapore managing partner John Rogers has recently been discussing offshore opportunities in the India Business Law Journal February 2016 Volume 9 Issue 7.

The Cayman Islands comprise three islands: Grand Cayman, Cayman Brac and Little Cayman. They are located in the Western Caribbean Sea, approximately 500 miles south of Miami, Florida.

Recent corporate scandals, shareholder activism, media criticism and a call for the review of legislation have caused a re-examination of the role and accountability of directors.

The use of offshore is an integral part of African financing. Offshore vehicles are used for a variety of structures including bond issuances, listing, loan financing, JVs and PE structures.

The Cayman Islands has taken steps to introduce a new vehicle in 2016. The Limited Liability Companies Bill, 2015 (the "Law") was published in December 2015, and is expected to become law in the first half of 2016.

The Dublin office of leading international law firm, Maples and Calder, recently advised Cantor Fitzgerald on its agreement to acquire Merrion Capital Group.

Expert legal commentary and analysis on the key issues and developments in private equity in Jersey.

On 22 July 2020, the Luxembourg Parliament voted to approve reporting extensions for DAC6, FATCA and CRS in light of COVID-19.

The doctrine of stare decisis, a Latin term meaning 'to stand by things decided', is a fundamental principle of common law legal systems. It ensures consistency and predictability...

Companies (Miscellaneous Provisions (COVID-19) Act 2020 (the "Act") came into force on 21 August 2020. It recognises cash flow and practical difficulties being faced by Irish companies due to COVID-19

The Cayman Islands continues to push forward with adoption of this OECD reporting framework under the BEPS initiative.

The government of the British Virgin Islands has recently clarified the filing deadlines under the various automatic exchange of information regimes in a number of bulletins and press releases.

On 5 May 2026, the Central Bank of Ireland (“CBI”) finalised its comprehensive updates and enhancements to Ireland’s regulatory framework for alternative investment funds (“AIFs”), including removing...

The Cayman Islands comprise three islands: Grand Cayman, Cayman Brac and Little Cayman. They are located in the Western Caribbean Sea, approximately 500 miles south of Miami, Florida.

Investors in the Middle East and North Africa (“MENA”) regions have been turning towards Sharia-compliant Cayman Islands structures as a strategy to remain compliant with investors’ mandates and optimise returns and fund flows.