The Regulatory 15/15 May 2026 (Podcast)

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 failure of the Digital Asset Market Clarity Act in the US Senate leaves cryptocurrency market participants navigating regulatory uncertainty, while major blockchain networks accelerate infrastructure development to integrate traditional banks onto stablecoin payment rails. Cross-border payments emerge as a dominant use case, with stablecoins offering faster, cheaper international settlements than correspondent banking, though compliance frameworks must evolve to match real-time transaction speeds.

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

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

The Cayman Islands investment funds sector continues to evolve with significant regulatory updates affecting reporting requirements and the introduction of a new framework for tokenised funds. Key changes include modifications to Common Reporting Standards and Economic Substance filing procedures, alongside the implementation of legislation enabling digital token representation of fund interests.

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

An overview of the European fund finance market, highlighting H1 2026 trends, data and outlook, including transaction volumes, jurisdictional preferences and emerging financing trends. This forms part of the August 2026 Edition of FUNDed

CIMA’s new AML / CFT / CPF Compliance Rule and Sanctions Rule, effective 18 September 2026, introduce binding compliance, governance, risk management and sanctions screening requirements for all regulated financial service providers in the Cayman Islands.

Our corporate team were happy to advise AMCS on their latest acquisition as the business continues to grow their international footprint and scale.

Most often, businesses gravitate towards the LTD model due to its familiarity and simplicity. However, DACs and Irish Collective Asset Management Vehicles...

The Cyber Resilience Act (Regulation (EU) 2024/2847)1 (“CRA”) establishes horizontal cybersecurity requirements for products with digital elements (“PDEs”) placed on the European Union (“EU”) market. Reporting obligations took effect on 11 September 2026, with full application of the CRA from 11 December 2027.

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.

On 17 June 2026, the Department for International Tax Cooperation (“DITC”), on behalf of the Tax Information Authority (the “TIA”)...

Alibaba, which operates one of the world's largest e-commerce platforms, became, in 2019, the first overseas issuer to complete a dual secondary listing on the HKSE.

On 27 April 2026, the British Virgin Islands (“BVI”) Financial Services Commission (the “FSC”) published its compliance inspection priorities and expectations for the 2026 inspection cycle.