The Regulatory 15/15: August 2021 Break

This country-specific Q&A offers insights into private credit laws and regulations in the Cayman Islands, covering topics such as vehicle formation, recent regulatory developments, taxation, and more.

Both the Cayman Islands and Dubai have great appeal for businesses exploring offshore locations. Companies operating in IT, shipping, commodities, and technology can find distinct advantages in both locations.

Minister Panton Speaks at European Parliament Meeting

Larger service providers are often able to utilise their client base of global family offices to create a database of leading practices which can then be used to perform leading practice reviews.

Setting up an offshore business requires careful planning and consideration. One key aspect to understand is how special economic zones (SEZs) in the Cayman Islands can support your business growth and help establish an international presence

In view of heightened socio-economic and political uncertainties in 2016, global economic activity during the year experienced a decline in the overall growth rate, from 3.4% in 2015 to 3.1%.

Cayman Enterprise City (CEC) Invests Over 1 Million in Workforce Development Initiatives and Empowering Caymanians

On 25 October 2024, the European Commission published the ELTIF 2.0 regulatory technical standards ("RTS") as a delegated regulation in the Official Journal of the European Union.

Most regulated sectors in the Cayman Islands have continued on a steady path over the last 12 months with Private Funds up 3.4%. Funds may have previously been discouraged to set up...

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...

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.

An overview of the Cayman Islands fund finance market, highlighting H1 2026 trends, data and outlook, including transaction activity, subscription line and NAV facility developments, financing terms, pricing trends and market expectations for the second half of 2026.

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.

Two years on from the entry into force of Directive (EU) 2024/927, commonly referred to as AIFMD II, the 16 April 2026 transposition deadline has passed, and the state of play across the EU is best described as uneven, with compliance posture increasingly dependent on where an AIFM is authorised. However, Luxembourg, which hosts the largest shares of EU AIFs within the Union, transposed the Directive without material gold-plating.

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

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

The BVI’s April 2026 update to its CRS Guidance Notes advances the implementation of CRS 2.0, expanding the scope of reportable accounts and introducing new compliance and reporting obligations ahead of the first reporting deadline on 31 May 2027.