DMS 4th Annual Offshore Investment Funds Summit: A Retrospective (Video Content)

The Cayman Islands Monetary Authority has introduced sweeping changes to anti-money laundering audit requirements for investment funds, mandating independent audits of entire compliance programmes by September 2026. This marks a fundamental departure from previous practice where internal AML officers could conduct their own testing, raising critical questions about implementation timelines, qualified auditor availability, and compliance costs for funds operating in the jurisdiction.

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.

On January 2, 1997 The Cayman Islands Stock Exchange (CSX) became part of the vast network of financial services offered by the Cayman Islands.

Liquidity concerns are all too familiar to most private equity fund managers these days, and investors in their funds have not been immune.

Private equity funds have been capturing the attention of investors and the press in the past few years for a number of reasons. Their performance has typically outstripped the equity markets and other alternative investment strategies.

On 22 December 2011, the Cayman Islands introduced legislation to widen the range of master funds that are required to register with the Cayman Islands Monetary Authority ("CIMA").

A number of Section 238 cases are continuing to work their way through the courts.

The absence of any local corporate and individual taxes on the sale of real estate in the Cayman Islands is one of the major attractions for both onshore and offshore investors of real estate in the Cayman Islands.

The long awaited portfolio insurance company legislation is now in force

The Cayman Islands (Cayman) has long set the benchmark for sophisticated private wealth structuring and solutions.