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Further to the issue of the Tax Information Authority (International Tax Compliance) (Country-By-Country Reporting) Regulations, 2017 (the "CbCR Regulations") on 15 December 2017 and our previous client update ...

The Cayman Islands Monetary Authority (CIMA) issued eight new insurance licenses in the third quarter. The rate of licensing activity, which remained similar to the first two quarters of the year...

Enhancements to the Irish regime governing investment limited partnership (the "ILP") have led to increased interest in this structure as an option when considering the establishment of a new investment fund.

Registered Persons under the Securities Investment Business Act (Revised) (SIBA) attract regulatory requirements including annual reporting requirements with key filing deadlines falling in January and, typically, December each year.

In its recent judgment Re New Ruipeng Pet Group Inc [2026] CIGC (FSD) 21, the Grand Court has provided helpful and welcome guidance on the factors...

In our summer briefing we discussed global credit ratings agency AM Best's proposal to overhaul how it rates cell company structures...

In a recent market briefing delivered to the Cayman Islands' (re)insurance industry, global credit ratings agency AM Best announced its proposal to change its criteria for rating cell companies...

The Cayman Islands Court of Appeal has provided much needed clarification of the test for validating certain transactions by companies that are subject to a winding up petition...

In 2016, hundreds of directors, managers, principal points of contact, compliance officers, administrators, and Money Laundering Reporting Officers serving Cayman Islands funds, banks, trust companies and other Reporting Financial Institutions will start to feel the full force of ‘a great wind': global tax transparency.

On 6 May 2016, the Limited Liability Companies Bill, 2015 (the Law) was approved by the Legislative Assembly of the Cayman Islands.

The Cayman Islands Government published The Limited Liability Companies Bill, 2015 on 18 December 2015 which, when enacted, will provide for the introduction of a new Cayman legal vehicle...

Paul Scrivener explains why the Cayman Islands has come to be known as one of the world’s leading international financial centres.

When it comes to acting in good faith, what is the duty of a GP managing a Cayman exempted limited partnership (ELP?)

With the passing of more than 18 years since SPCs were introduced into Cayman Islands law, the Cayman SPC is now regarded as an established option for international financial structures.

The Cayman Islands Limited Liability Companies Law, 2016 (CLLC) will take effect from July 13, 2016.

Japan is undergoing a historic shift from savings to investment, unlocking the world's largest pool of untapped household capital and driving record growth in asset management.

Legal teams, capital teams, and actuarial professionals face distinct challenges when analyzing netting and set-off provisions in segregated cell structures. The statutory ring-fencing regimes in Bermuda and Cayman Islands create complex interactions with contractual netting language that require careful legal analysis to ensure proper attribution, recourse, and enforceability across cell boundaries.