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We refer to the Conyers June 2022 alert in relation to upcoming amendments to the Investment Business Act 2003 (the "IBA"). As noted, the Investment Business (Amendment) Act 2022 was passed on 1 April...

本年度即将结束，本所提醒所有在开曼群岛金融管理局（CIMA）注册的开曼群岛投资基金，务請注意 CIMA 的《受規管实体企业管治规则》和《受規管&#

The Government has been engaged in active dialogue with the EU Code of Conduct Group and the OECD during the last 6 months to ensure equivalency with other 2.2 jurisdictions.

With the spotlight on offshore financial centres in the wake of the Panama Papers revelations, Stephanie Paiva Sanderson explains Bermuda's participation in the global effort to increase tax transparency in part 1 of a 2 part series.

An intergovernmental agreement on international tax compliance between the United Kingdom and the Cayman Islands intended to improve international tax compliance was signed on 5 November 2013.

Bermuda is a major centre in the international offshore investment fund industry with over US$200bn of fund assets domiciled here. In addition to over 600 investment funds registered ...

This quarter continues to see significant developments in economic substance requirements in the offshore jurisdictions.

In this mini-series of articles, we explore the role of protectors insofar as the same can be identified in general terms, although it will, of course, always be necessary to have regard to the express terms of the trust instrument ...

The past few years have seen a growing number of companies incorporate in Bermuda and go on to list on the Oslo Stock Exchange.

It is well established that a contract between a bank and its customer includes an implied term that the bank will use reasonable skill and care in and about executing a client's instruction and will not execute instructions ...