Asset Loyalty Programmes

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 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 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.

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

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.

On 30 April 2020, the Central Bank of Ireland ("Central Bank") published a letter to fund management companies (including SMICs)

Directors of registered mutual funds are required to be individually registered or licensed under the Director Registration and Licensing Law.

The Cayman Islands government has delivered its first-year progress report while advancing critical reforms across financial crime prevention, legal services regulation, and digital transformation. CIMA has simultaneously published findings from its thematic review of reinsurance companies and introduced new requirements for approved auditors, signaling heightened supervisory expectations across the jurisdiction.

This Guide provides a high level summary of the main obligations and action points under Cayman Islands automatic exchange of information legislation for Cayman Islands investment funds.

If ever there was a year when ESG bonds would come to the fore, 2020 has proven to be such a year.

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")...

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.

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

Under Guernsey Financial Services Commission's (GFSC) revised Handbook on Countering Financial Crime and Terrorist Financing (the Handbook), which took effect on 31 March 2019.

In relation to the Economic Substance Act 2018 (the "Act") and the related Guidance Notes issued by the Minister of Finance on 24 December 2019 (the "Guidance Notes")

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.

Bermuda's House of Assembly has introduced the Corporate Income Tax Amendment Act 2026, bringing significant updates to the island's corporate income tax regime. The amendments provide enhanced flexibility for filing entities, refine penalty structures, and clarify administrative mechanisms for the Corporate Income Tax Agency. These changes aim to streamline tax return filing processes and improve operational oversight for Bermuda Constituent Entities and multinational enterprise groups operating under the

On 30 April 2020, the Central Bank of Ireland ("Central Bank") published a letter to fund management companies (including SMICs)

Directors of registered mutual funds are required to be individually registered or licensed under the Director Registration and Licensing Law.

Bermuda Partner Sarah Demerling recently contributed to hedgeweek's special report 'Bermuda Fund Services 2019' discussing Bermuda's Insurance Linked Securities (ILS).