Update: FATCA Notification And Reporting - Cayman Islands Government Launches FATCA Portal

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.

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

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.

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").

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

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.

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

A power of attorney is a document by which the donor gives the attorney the power to act on behalf of and in the name of the donor.

In the constantly evolving regulatory, political, and economic landscape of Latin America, high net-worth (HNW) families face unique challenges in the preservation and intergenerational transfer of wealth...

The Cayman Islands has formally applied for Qualified Jurisdiction Status with the NAIC, marking a pivotal moment for its insurance sector. As regulators advance significant changes to risk-based capital requirements for offshore reinsurance and intensify scrutiny of private credit investments, stakeholders face a transforming regulatory landscape that will reshape capital treatment and competitive positioning.

We are pleased to provide this twice-annual report summarising notable mergers and acquisitions activity in South and Southeast Asia, highlighting transactions over US$100 million in aggregate value.

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.

Global M&A activity surged to a five-year high in the first half of 2026 while IPO markets remained highly selective, with Bermuda companies demonstrating continued strength through strategic redomiciliations, major acquisitions, and sustained capital markets activity across shipping, financial services, and energy sectors.

Hong Kong's uncertificated securities market regime, launching November 2026, eliminates paper share certificates for listed securities, requiring electronic title holding through approved registrar systems. Cayman Islands and Bermuda issuers must transition within five years, necessitating constitutional document amendments and new operational procedures. Companies need to appoint approved securities registrars, plan shareholder approvals, and ensure compliance before their assigned transition dates.

Singapore's capital markets are experiencing a significant transformation driven by the MAS-led Equity Market Development Programme, which has injected S$6.5 billion in liquidity and sparked a revival in IPO activity. With over 20 companies preparing to go public and new cross-border listing infrastructure connecting SGX with Nasdaq, the market is showing signs of meaningful structural reform and growing institutional confidence.

This guide provides a brief overview of the Approved Investment Manager regime established under the Investment Business (Approved Managers) Regulations (the "Approved Manager Regulations") enacted...

This case has been keenly discussed across major international private client and trust common law jurisdictions.

The BVI Securities and Investment Business Act contains a consolidated version of the British Virgin Islands Securities and Investment Business Act, 2010 as amended. The most recent legislative amendment...

BVI companies must file annual returns containing balance sheets and income statements with their registered agents. Companies with a December 31 year-end face a September 30, 2026 deadline, while others must file within nine months of their financial year-end. Conyers offers preparation services starting at $1,500 for simple holding companies and provides secure online filing through their client portal.