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ARTICLE · 22 DECEMBER 2025

Global Fund Structuring: Cayman And The UAE In Perspective

Stuarts Humphries
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The Cayman Islands continues to hold its position as the leading global domicile for investment funds. This reputation is built on consistent regulatory clarity...

GlobalFinance and Banking
Chris Humphries
Chris Humphries
Jonathan McLean
Jonathan McLean
Megan Wright
Megan Wright
Joseph Bates
Joseph Bates
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The Cayman Islands continues to hold its position as the leading global domicile for investment funds. This reputation is built on consistent regulatory clarity, structural flexibility, international recognition, and an ecosystem that has matured around the needs of the alternative investment industry. Recent market analysis, including 2025 industry reports, reinforces that Cayman remains the default choice for global fund sponsors seeking efficiency, predictability, and investor confidence.

Fund managers often focus on three core priorities when selecting a jurisdiction: tax neutrality, investor familiarity, and speed to market. Cayman excels in each of these areas. Investors worldwide already understand how Cayman structures operate, which reduces friction when raising capital. Service providers, regulators, and legal frameworks in Cayman work together in a way that creates a smooth path from formation to launch, even for complex strategies or cross border

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