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ARTICLE · 08 JULY 2026

Cayman Funds Newsletter Q2 2026

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Welcome to the Q2 2026 funds newsletter. We hope you will find this newsletter of interest.

Cayman IslandsFinance and Banking
Stuarts Humphries
Stuarts Humphries
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Cayman Fund Compliance for Managers

For Cayman Islands regulated mutual funds and private funds, annual compliance is increasingly about effective coordination rather than meeting a single filing deadline. This update examines the key regulatory milestones, including the 30 June audit and Fund Annual Return deadline, FATCA and CRS reporting, and the practical steps managers can take to streamline compliance, allocate responsibilities effectively and reduce regulatory and operational risk across fund structures.

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Cayman Islands Local PPOC Requirement

The Cayman Islands has introduced a requirement for every Cayman Financial Institution to appoint a Principal Point of Contact (PPOC) located in the Cayman Islands under amendments to the Tax Information Authority (International Tax Compliance) (Common Reporting Standard) Regulations. Although the requirement took effect on 1 January 2026, the Department for International Tax Cooperation has extended the deadline for existing

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