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This event marked a record attendance drawing over 135 industry professionals. CIMA shared some valuable insights into its approach to market oversight and key findings from the 2023 inspection cycle.

A decade after the Cayman Islands introduced limited liability company legislation, the LLC has established itself as a viable alternative to the traditional exempted company structure. This analysis examines how the LLC is being deployed in fund finance transactions, the practical diligence and security considerations lenders face, and the framework for selecting between these two body corporate vehicles in financed structures.

Following years of discussion, the bill for the long awaited proposed amendments to the Cayman Islands Companies Act (the "Act"), providing for a standalone restructuring regime for companies, was gazetted last week.

By virtue of the special nature of Cayman Islands segregated portfolio companies, where one portfolio of the company is in financial distress but the others (and their investors) remain unaffected...

The long-term global impact of the COVID-19 pandemic will be far-reaching.

Since the landmark decision in Lamtex early last year in Hong Kong, there has been a flurry of Hong Kong cases in which the Hong Kong Court has wound up a debtor company (incorporated offshore)...

The Legal Services Act, 2020 (the "LSA") was gazetted on 7 January 2021 and is expected to come into force once the Regulations have been finalised and a commencement order issued before the end of February this year.

New provisions of the Cayman Islands Companies Law (2007 Revision) (the "Law") to regulate the merger and consolidation of companies have recently been approved by the legislature.

Under Section 175 of the Companies Law (as amended) (the "Law"), the Registrar may strike a company off the Register of Companies if he has reasonable cause to believe that the company is not carrying on business or is not in operation.

Members of the trust and private wealth team in the Cayman Islands discuss dealing with trust deeds that are no longer fit for purpose, including problems...

The new proposals are aimed at entities which do not maintain sufficient substance within the EU.

recent judgment of the Grand Court of the Cayman Islands (the "Court") in China Shanshui[1] has considered validation orders to allow for the trading of shares on the Hong Kong Stock Exchange ...

On 24 July 2026, China's Ministry of Finance and State Taxation Administration jointly issued the Announcement on Individual Income Tax Matters Relating to Offshore Trusts (《财政部 税务总局关于离岸信托个人所 得税有关事项的公告》) (Announcement No. 21 of 2026) (the "Notice"), together with a companion Announcement of the State Taxation Administration on Collection and Administration Matters Relating to Individual Income Tax on Offshore Trusts...

The Cayman Islands, along with many other jurisdictions, has been required by the OECD to introduce economic substance requirements.

This article considers two Cayman court decisions on claims brought by limited partners in respect of an exempted limited partnership (‘ELP') and the court's interpretation of provisions...

The long awaited portfolio insurance company legislation is now in force

In the recent judgment of In the Matter of Qunar Cayman Islands Limited, the Grand Court of the Cayman Islands (Court) confirmed and clarified how interest on awards in section 238 proceedings is ...

A Cayman Islands private trust company (PTC) is a corporate entity which is incorporated for the sole purpose of acting as trustee of a single or group of 'connected' trusts.