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.

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.

There has been in recent years a marked convergence of the traditionally separate asset classes of "hedge" and "private equity", a trend that recently has dramatically accelerated as hedge fund managers scramble to manage liquidity by side pocketing illiquid or difficult-to-value assets, often in return for restructured upside fees that are paid only on realisation of the underlying assets.

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.

The Cayman Islands Stock Exchange (the "CSX") commenced operations in July 1997 and currently lists more than 1,000 issues with aggregate capitalisation in excess of US$80bn, including investment funds, specialist debt and derivative warrants.

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...

The Client Service Professional model of working with fund management clients provides for integrated, efficient fund administration.

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

The Retail Mutual Funds (Japan) Regulations 2003 (the "Regulations") were introduced by the Cayman Islands' Government on November 19, 2003.

As the global marketplace continues to evolve, many investors have shifted their focus from purely profit-driven investments to those which are sustainable...

The Cayman Islands have become the leading offshore jurisdiction in the funds industry and are currently home to more than 6,500 registered open-ended funds and many unregulated closed-ended or exempted funds.

In January 2008, the Alternative Investment Managers Association re-published its Offshore Alternative Fund Directors' Guide (the 2008 Guide) recommending that, in order to be considered properly independent, a director should have no executive function with regards to the fund's investment manager, investment adviser or affiliated companies.

Our investment funds team outline the latest developments within the investment funds market in the Cayman Islands, including the further changes to the Beneficial Ownership Regime...

On 19 December 2025, the Commission de Surveillance du Secteur Financier ("CSSF") published Circular 25/9011 ("Circular 25/901"),

This article highlights certain considerations and advantages for entities carrying out securities investment business in or from the Cayman Islands.

Mayor Bloomberg recently found himself unwittingly besieged by the press, thanks in part to the investments made by his charitable foundation, to which the Mayor had generously donated some $1.8 billion for worldwide charitable purposes.

One thing most investors want to know is how to get out of an investment, particularly with the looming prospect of increased regulation, and against a backdrop of ongoing global economic crisis and scandals such as the Madoff affair.

On 8 January 2020, the Government of the Cayman Islands published a draft Private Funds Bill, 2020 (the "Private Funds Bill") and simultaneously a draft Mutual Funds Bill, ...

Walkers has noticed a growing trend for Cayman Islands trusts to be used in commercial transactions, not just as a stand-alone vehicles, but also as part of complex structures

The Cayman Islands is a popular domicile for globally managed private equity, hedge and hybrid funds due to its tax neutral status, its flexible structuring options and its established...