The Companies Act And Continuing Requirements Of A Cayman Islands Company (Podcast)

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.

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

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...

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.

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

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%).

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

The Cayman Islands Department for International Tax Cooperation has released critical updates for the 2027 compliance cycle covering Common Reporting Standard, Foreign Account Tax Compliance Act, and Crypto-Asset Reporting Framework requirements. Financial institutions and crypto-asset reporting service providers must navigate new registration deadlines, enhanced due diligence procedures, and the transition to updated XML reporting schemas for the 2026 calendar year.

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...

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 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

The Cayman Islands has introduced a new local nexus requirement for Common Reporting Standard compliance, mandating that Financial Institutions appoint a Principal Point of Contact with a physical presence in the Cayman Islands. With the 31 January 2027 deadline approaching and penalties of CI$10,000 for non-compliance, FIs must urgently review their current registrations and ensure their appointed contacts meet the updated territorial requirements.

From 1 April 2025, Phase 2 of the Virtual Asset Service Providers ("VASP") Regulatory Framework (Licensing Phase) comes into effect in the Cayman Islands pursuant to the introduction of the Virtual Asset.

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.

The Cayman Islands Monetary Authority has introduced comprehensive new Rules governing anti-money laundering, counter-terrorist financing, and financial sanctions compliance for regulated entities. These measures establish detailed requirements for compliance programmes, risk management, and sanctions screening that will fundamentally reshape regulatory obligations.

As artificial intelligence transitions from emerging technology to essential operational infrastructure, Cayman Islands entities face mounting pressure to articulate AI-related risks with precision and substance. With AI disclosure among major companies surging from 12% to 83% in just two years, and over a third of new Cayman funds now addressing AI in their documentation, the question is no longer whether to disclose, but how to do so in a manner that satisfies regulators, boards, and sophisticated investo

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