As we look back on the decisions handed down by the courts of the major offshore jurisdictions during 2013, I am struck again by the extraordinary variety of matters covered.

The financial crisis and subsequent "great recession" has been described by former Federal Reserve Chairman, Ben Bernanke, as the worst financial crisis in global history...

Individuals will now be able to obtain the right to reside in Bermuda in return for making an economic investment in the island, under the new Economic Investment Certificate and Residential Certificate policy recently announced by the Minister of Labour.

Following the inclusion in February 2022 of the Cayman Islands on the European Union's AML list, managers and investors have been turning to Bermuda as an alternative jurisdiction...

The Bermuda Economic Substance Amendment Act 2021 received Royal Assent on 30 June 2021. This Act amends Bermuda's Economic Substance Act...

Following consultation with industry, the Economic Substance Regulations 2018 have been amended by the Economic Substance Amendment (No.2) Regulations 2021 ("Amendment Regulations") which amends the...

The Economic Substance Amendment (No.2) Regulations 2021 (the "Amendment Regulations") were enacted on 23 December 2021, making certain changes to the Economic Substance Regulations 2018...

In 2018, Bermuda enacted legislation with respect to economic substance requirements for entities based in the jurisdiction.

All authorised and registered Bermuda investments funds having a financial year end at December 31 should be finalising their annual filings with the Bermuda Monetary Authority, which are due by June 30.

The Bermuda Monetary Authority (BMA) released an Information Bulletin - Insurance Assessment and Licensing Committee (IALC) Update, on 29 January 2026 outlining updates to its licensing process for insurers (Updated IB).

As regulators introduce more robust environmental, social and governance (ESG) frameworks for the fund management sector, Executive Director...

The International Tax Co-operation (Economic Substance) Law (Revised) (the ES Law) came into force in the Cayman Islands (the Islands) on 1 January 2019.

The Bermuda Registrar of Companies (the "Registrar") has implemented a number of changes in relation to the Economic Substance Act 2018, the Economic Substance Regulations 2018...

The Bermuda Government and the financial services regulator, the Bermuda Monetary Authority (BMA), are committed to ensuring Bermuda's anti-money laundering and anti-terrorist financing ...

The Cayman Islands Legal Services Act and related Legal Services Regulations (the "LSA") is now fully in force, marking an important development in the regulation of legal services in respect of Cayman Islands law.

This Country Report provides the latest update on how Bermuda is positioning itself as the perfect base for top professionals seeking to embrace the emerging trend of home working.

Bermuda's economic substance regime has been brought into closer alignment with the regimes implemented by other jurisdictions named in the European Union's Code of Conduct Group's call in 2018 for substance laws.

On 7 July 2020, Bermuda's Minister of Finance issued the final Revised Guidance Notes in relation to the Economic Substance Act 2018 (the "Act").