As a result of the OECD'S global Base Erosion and Profit Shifting ("BEPS") initiative and the EU Code of Conduct Group substance requirements modelled on BEPS Action 5 ...

In light of the COVID-19 pandemic and with many people around the world working remotely, we have received a number of queries from clients who are increasingly considering the use of digital contracts and electronic signatures.

The Grand Court has awarded summary judgment to certain limited partners seeking true and full information from the general partner under section 22 of the Exempted Limited Partnership Act.

As advancements in technology continue to enhance business' ability to operate from almost anywhere in the world, the need grows for legislators to modernise tax laws...

The publication of ESMA's Consultation Paper and draft regulatory technical standards ("RTS") for open-ended loan originating AIFs ("LO AIFs") under AIFMD 2.0 gives us the first glimpse of:

February 1, 2006 was the deadline date for hedge funds to register with the U.S. Securities and Exchange Commission (SEC) in compliance with SEC Rule 203 (b)(3)-2 ("New Rule 203").

The Cayman Islands, along with many other jurisdictions, has been required by the OECD to introduce economic substance requirements.

It is anticipated that the Bills will be approved by the Cayman Islands' Legislative Assembly during August 2015.

The Cayman economy has been on a steady upward trajectory in recent years: in 2011-2015, GDP growth averaged 1.7 percent, slightly higher than the potential GDP growth of 1.6 percent.

The Cayman Islands government has published draft legislation that will require certain Cayman Islands entities carrying on specified activities to have ‘adequate substance' in the Cayman Islands.

There is little doubt that the face of the investment fund industry has changed significantly over the past two years.

The Cayman Islands Court of Appeal (the "Court") recently delivered a judgment (the "Judgment") in the case of In re Strategic Turnaround Master Partnership, Limited.

Heading a successful organisation in today’s globalised world presents challenges which are significantly different to those which existed in the not to distant past.

In view of heightened socio-economic and political uncertainties in 2016, global economic activity during the year experienced a decline in the overall growth rate, from 3.4% in 2015 to 3.1%.

The word "Sharia" is making waves in the investment world these days and to many it is a new way to make money but to a certain group, it is a religious practice that they hold very dear to their way of life. It has it foundation in Islamic Law - an Islamic investor should always invest his assets as opposed to simply just gathering and keeping them close to him.

The Securities and Exchange Commission (the "Commission") recently published the text of the new Rule 203(b)(3)-2 (the "New Rule 203") and amendments to existing rules, adopted on October 26, 2004, which will require advisers to certain private investment pools, such as hedge funds, to register with the Commission under the Investment Advisers Act of 1940 (the "Advisers Act") by February 1, 2006.

When Anna and Ralph Muheim relocated from Switzerland to the Cayman Islands to establish ShoreLabs SEZC, the move was intended as more than a change in geography.

Larger service providers are often able to utilise their client base of global family offices to create a database of leading practices which can then be used to perform leading practice reviews.

The Cayman Islands investment funds sector has transitioned from principles-based guidance to a robust framework of enforceable corporate governance standards. This modern regime aligns with global best practices...

In our Autumn 2025 newsletter, we summarised the proposed amendments to the CRS regime intended to implement the OECD's updated "CRS 2.0" framework.