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A Reporting Cayman Islands Financial Institution (FI) is required to provide notification to the Cayman Islands Tax Information Exchange Authority (TIA) of certain prescribed details...

The Cayman Islands Monetary Authority has introduced sweeping changes to anti-money laundering audit requirements for investment funds, mandating independent audits of entire compliance programmes by September 2026. This marks a fundamental departure from previous practice where internal AML officers could conduct their own testing, raising critical questions about implementation timelines, qualified auditor availability, and compliance costs for funds operating in the jurisdiction.

The Government of the Cayman Islands has this week gazetted a bill to repeal the statute that has frequently – and mistakenly – been described as Cayman's banking secrecy law.

The Caribbean Export Development Agency, in partnership with the Government of The Bahamas, recently organised a regional summit with focus on financial services and how the economies in the region can grow that industry with participation from several international bodies, including the FATF and the OECD.

On 19th October 2010, the European Union Council of Ministers (the "Council") announced that the Council had reached agreement on compromise text (the "Proposal") of the controversial Alternative Investment Fund Managers Directive (the "Directive").

Choosing an offshore jurisdiction for a fund, holding structure, company group or private wealth vehicle should not be easy or quick...

We are continuing to see Guernsey and Jersey structures being established for investment into and acquisition of infrastructure assets such as windfarms, network utilities and renewable power.

Partners Wayne Atkinson and Ellie Crespi share their views on the Court of Justice of the European Union's (ECJ) judgment on public registers of beneficial ownership and the difference between secrecy and privacy.

Over a third (36%) of professional investors plan to increase their allocation to private debt in the next 12 months, according to a new study commissioned in Q4 2017 by Intertrust, a leading global provider of high-value trust, corporate and fund services.

Ogier's Fund Finance team has extensive experience in providing legal advice on all types of fund finance transactions across all major financial markets. We regularly provide advice on a range

Cayman Finance issued the following statement by CEO Jude Scott following the announcement by G7 Finance Ministers that they have reached agreement on a global minimum corporate tax rate...

The Cayman Islands has been added to the EU's list of non-cooperative jurisdictions for tax purposes following the EU Member States finance ministers' meeting (EcoFin) on 18 February 2020.

The Cayman Islands Government welcomes the EU's decision to remove Cayman from its list of non-cooperative jurisdictions for tax purposes.

DMS Offshore Investment Services Ltd. (DMS), the world's largest fund governance firm, has added Efficient Capital's CTA Index Fund to its UCITS ICAV platform.

For financial journalists, there has been an easy formula for writing an article about hedge funds in the last few years. Draw a graph of an aggregated hedge fund index against the S&P 500 over the last decade or so, and point out the gap.

The Alternative Investment Fund Managers Directive (AIFMD) came into force on 22 July 2013 and is the outcome of a G20 consensus for closer regulatory oversight of the alternative investment funds sector, including hedge funds, private equity funds and real estate funds.

The ongoing convergence of the private equity and insurance sectors has recently led private equity managers to innovate in their investment structures offered to investors – and in particular to insurers.