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The creation of security constitutes an arrangement whereby a creditor is able to look to a particular asset, or the asset's proceeds of sale, if a debtor fails to discharge its liabilities to the creditor.

Typically, aircraft financing structures involving Cayman Islands entities make use of special-purpose vehicles ("SPVs"), which are set up specifically to participate in aircraft financing and/or leasing transactions.

Real estate in the Cayman Islands is primarily governed by legislation and case law, although decisions in commonwealth jurisdictions may be considered in circumstances...

The Cayman Islands currently have no form of income, corporate or capital gains tax and no estate duty, inheritance tax or gift tax. Stamp duty may be payable on documents executed...

The Real Estate 2025 guide to the Cayman Islands provides the latest legal information on the impact of disruptive technologies, proposals for reform, sale and purchase...

The Cayman Islands currently have no form of income, corporate or capital gains tax and no estate duty, inheritance tax or gift tax. Stamp duty may be payable on documents executed in, or brought to, the Cayman Islands...