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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.

Side pockets have become an increasingly prominent feature of open‑ended fund structures, reflecting a wider shift in how managers and investors approach liquidity...

The article highlights the Cayman Islands' position as a leading offshore jurisdiction for mutual funds, private funds, and crypto funds.

Collateralised fund obligations (“CFOs”), rated note feeders and other highly structured fundraising vehicles are transforming the fund finance landscape.

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.

The Cayman Islands has reinforced its position as the premier offshore jurisdiction for tokenised investment funds with the introduction of landmark legislation earlier this year: the Private Funds (Amendment) Act, 2026 and the Mutual Funds (Amendment) Act, 2026.

We recently launched the second edition of our Sustainable Finance Disclosure Regulation (SFDR) Impact Analysis, the aim of which is to provide asset managers with a practically focused assessment...

Robert Lindley and Wesley O'Brien provide a step-by-step guide to dealing with missing or uncooperative beneficiaries.

The Council of the EU adopted the "Directive on ensuring a global minimum level of taxation for multinational enterprise groups and large-scale domestic groups in the European Union...

An exempted limited partnership (ELP) is a type of Cayman Islands partnership registered in accordance with the Cayman Islands Exempted Limited Partnership Act (as revised) (ELP Act).

Japan's shift from savings to investment is no longer theoretical – it's happening. Institutional, high-net-worth (HNW)...

The Beneficial Ownership Transparency Act, 2023 (the "BOT Act") marks significant changes to the beneficial ownership regime and came into effect on 31 July 2024.

In the recent judgment of Mark Eric Williams and Ors v Kuwait Ports Authority & Ors, the Cayman Islands Court of Appeal confirmed that the Grand Court had jurisdiction to order the joinder of two plaintiff limited partners of The Port Fund L.P.

Some of our recent updates (here and here) have covered Loan Market Association ("LMA") guidance in relation to sustainability . Environmental, social and governance ("ESG")...

The Cayman Islands is feeling the brunt of climate change more than most. Hurricanes, which tended to be few and far between, are now a regular occurrence, threatening widespread destruction...

In April 2023, further to a review of international standards, jurisdictional comparisons as well as regulatory and supervisory needs, the Cayman Islands Monetary Authority (CIMA) issued new regulatory measures.

The Cayman Islands fund finance market has continued to see plenty of activity over the past 12 months. Globally, the past year could perhaps be described as a bit of a rollercoaster...