81 results found

The Cayman Islands is a pre-eminent offshore funds jurisdiction. In fact, with around 29,500 registered funds in 2023, Cayman accounts for 68% of funds set up outside of the United States.

Parliament has now approved a coordinated package of amendments to the Virtual Asset (Service Providers) Act, the Mutual Funds Act and the Private Funds Act to give clearer statutory treatment to tokenised fund structures...

Cayman Islands-based companies that might be considering a year-end voluntary liquidation can benefit from early planning to alleviate stress and provide for on-time filing as the firm approaches the end of its life cycle.

Fund governance firm Calderwood has expanded its senior team again with the appointment of Niall O'Dowd as an independent director.

The 2025 edition of FUNDed highlights key trends and deal structures in global fund finance, using data from the first half of the year. It is the essential guide for industry professionals navigating a complex market.

In April 2023, the Cayman Islands Monetary Authority ("CIMA") issued a new Statement of Guidance on Corporate Governance for Mutual Funds and Private Funds ("SOG") and Rule...

The fund finance market has continued to evolve over the last 12 months, with existing trends persisting and, in some cases, accelerating...

Grand Cayman, 5 September 2024 - The Cayman Islands continues to cement its place as a global leading investment funds centre by attaining 30,000 funds registered for the first time.

The August 2026 edition of FUNDed provides insights into the latest fund finance market developments across the Cayman Islands, US, Asia and Europe. This edition features market reviews, analysis of emerging financing structures and practical perspectives on GP structuring, Irish withholding tax, AIF Rulebook changes and tokenisation in the funds industry.

The Cayman Islands is pleased that the FATF has duly noted our continuous progress toward completing the final recommended action regarding investigations and prosecutions of money laundering cases.

As fund finance has evolved beyond classic subscription lines into asset-backed facilities, NAV lines and warehouses, and the rise of private credit has seen practitioners expand into back-leverage, pass-through notes...

On 20 July 2023, the European Council and European Parliament announced their provisional agreement on proposed amendments to the Alternative Investment Fund Managers Directive

If so, there are a number of active steps that should be taken before the end of the calendar year in order to reduce or eliminate certain annual fees and costs for 2024.

On 25 October 2024, the European Commission published the ELTIF 2.0 regulatory technical standards ("RTS") as a delegated regulation in the Official Journal of the European Union.

The Cayman Islands offers many advantages to global families: the structures available are modern and flexible; the jurisdiction's legislation is continually updated in line...

In our previous articles, we considered several fund issues in the context of open-ended funds.

The Cayman Islands Monetary Authority (CIMA) has announced updates to liquidation and deregistration procedures for funds in the Cayman Islands.