ARTICLE · 28 JULY 2015

The CLOser - July 2015

Maples Group

Contributor

Maples Group

Maples Group

The Maples Group, through its leading international law firm, Maples and Calder, advises global...

View firm profile

Explore more from Maples Group

The CLOser is the Maples group's industry newsletter for the global CLO market. The Maples Global CLO Team provides Cayman Islands and Irish legal advice and CLO issuer/co-issuer and fiduciary services in the Cayman Islands, Delaware, Ireland and the Netherlands.

GlobalFinance and Banking

Alasdair Robertson

Scott Macdonald

Nicola Bashforth

Jonathan Caulton

+1 more

Author LinkedIn connections

The CLOser is the Maples group's industry newsletter for the global CLO market. The Maples Global CLO Team provides Cayman Islands and Irish legal advice and CLO issuer/co-issuer and fiduciary services in the Cayman Islands, Delaware, Ireland and the Netherlands.

This edition of The CLOser includes:

Maples' Offering in the Netherlands
H1 2015 US CLO Market Review and H2 Predictions
H1 2015 European CLO Market Review and H2 Predictions
CLO - Irish SPV Conversion Requirements
Irish Listings Update
FATCA Fast-Forward

To view the full article please click here.

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.

Related Articles

Stablecoin Regulation 2026: Key Takeaways From Stablecoin Week And The Clarity Act Vote

Cayman IslandsFinance and Banking

Cayman Islands Investment Funds - Summer 2026 Update

Cayman IslandsFinance and Banking

New CIMA Regulatory Exemptions For BISX-Listed Groups

Cayman IslandsFinance and Banking

Ministry Of Financial Services And Commerce Closes For Staff Function

Cayman IslandsFinance and Banking

Cayman Islands Government

Advising The Kingdom Of Saudi Arabia On US$3.25bn Dual-tranche Sukuk Issuance

GlobalFinance and Banking

Legal Intelligence Newsletters

Read more about

Finance and Banking
- Financial Services

Related Comparative Guides

Comparative Guide

Capital Markets

Comparative Guide

Banking & Finance

Comparative Guide

Project Finance

Comparative Guide

Acquisition Finance

See more popular content from

Finance and BankingMaples Group

Guide To Venture Capital In The Cayman Islands 2026

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.

Cayman IslandsFinance and Banking

Stablecoin Regulation 2026: Key Takeaways From Stablecoin Week And The Clarity Act Vote

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.

Cayman IslandsFinance and Banking

CRS 2.0: Cayman Implements Updated Reporting Regime From 2026

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...

Cayman IslandsFinance and Banking

Stuarts Humphries

Cayman Islands Investment Funds - Summer 2026 Update

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.

Cayman IslandsFinance and Banking

FATCA And CRS Reporting Deadlines 2026

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.

Cayman IslandsFinance and Banking

Stuarts Humphries

CIMA Releases Related Fund Entity Form For Cayman Islands Private Funds

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.

Cayman IslandsFinance and Banking

Cayman Islands Fund Finance Market Update 2026

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.

Cayman IslandsFinance and Banking

New CIMA AML Rule And Sanctions Rule: What Regulated Funds Need To Consider

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

Cayman IslandsFinance and Banking

Cayman Islands Private Funds

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...

Cayman IslandsFinance and Banking

Establishing Your Cayman Fund, Investment Manager, Fintech Business Or Digital Asset Venture

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

Cayman IslandsFinance and Banking

Stuarts Humphries

CIMA Finalises New Rules On AML / CFT / CPF Compliance And Financial Sanctions In The Cayman Islands

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.

Cayman IslandsGovernment, Public Sector

Corporate Tax 2025 - Ireland

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

New PRC Offshore Trust Tax Rules – Key Implications For Cayman And BVI Offshore Trust Structures

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...

GlobalCorporate/Commercial Law

AMCS Acquires Brady Recycling Solutions

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

IrelandCorporate/Commercial Law

Ireland Update: The Cyber Resilience Act

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.

IrelandTechnology

Cayman Islands Fund Finance Market Update 2026

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.

Cayman IslandsFinance and Banking

Cayman Islands Companies - Basic Principles

Cayman IslandsEnvironment

European Fund Finance Market Update 2026

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

European UnionFinance and Banking

CRS 2.0 In The British Virgin Islands: A Summary Of Key Changes

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.

British Virgin IslandsTax

Dual Listings On The Hong Kong Stock Exchange For Overseas Issuers

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.

Hong KongFinance and Banking