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There are several reasons why the Cayman Islands remain the leading offshore international financial centre. Taxation is one of them.

Cayman Islands Court of Appeal strikes out investor petition to wind up segregated portfolio company

General information on the Cayman Islands.

On January 2, 1997 The Cayman Islands Stock Exchange (CSX) became part of the vast network of financial services offered by the Cayman Islands.

On 22 December 2011, the Cayman Islands introduced legislation to widen the range of master funds that are required to register with the Cayman Islands Monetary Authority ("CIMA").

The Cayman Islands has recently introduced amendments to the Mutual Funds Law which require the registration of certain trading subsidiaries of registered funds as "master funds".

Even the casual observer will note the troubling convergence between the billion-dollar claim for damages by the liquidators of two Bear Stearns Cayman Islands-based investment funds.

"Cayman retains many secrecy features—not least a law that can put people in jail not just for revealing confidential information, but merely for asking for it."

The Companies (Amendment) Act 2021 (the "Amendment") introduces, with effect from 31 August 2022, a welcome update to the Cayman Islands restructuring regime as is contained in Part V...

For those with better things to do than follow the machinations of EU tax policy, we should state that Mr. Moscovici is French.

The "harmful tax competition" campaign of the Organisation for Economic Cooperation and Development (OECD) is stalled. Many low-tax jurisdictions did send so-called commitment letters to the Paris-based bureaucracy earlier this decade after being threatened with financial protectionism, but almost all the persecuted financial centres insisted that the letters would be binding only if the "onshore" nations also agreed to abide by the same misguided rules – the "level playing field" requirement.

By virtue of the Patents and Trade Marks Law (1995 Revision) as amended, together with the Patents and Trade Marks Regulations, any patent registered in the United Kingdom may be registered in the Cayman Islands.

Ian Huskisson from Travers Thorp Alberga in the Cayman Islands discusses the recent demise of the Caledonian offshore banking group as a result of "incredible government overreach" by the Securities and Exchange Commission.

As a British dependent territory the legal system in the Cayman Islands is based upon that of the United Kingdom and the common law of the United Kingdom has general application unless there are specific statutory provisions which provide otherwise.

The Cayman Islands has taken steps to introduce a new vehicle in 2016. The Limited Liability Companies Bill, 2015 (the "Law") was published in December 2015, and is expected to become law in the first half of 2016.

The EU has not blacklisted the Cayman Islands as uncooperative in tax matters. But Cayman's inclusion on a graylist of countries that have promised to address certain deficiencies by the end of 2018...

So exclaimed Mark Twain on reading his evidently premature obituary. And we can similarly characterise the hopelessly inept Economist article of 1st June 2021 "Twilight of the Tax Haven", in similarly suggesting that the effect ...

The Grand Court of the Cayman Islands has set out the principles to be applied to the valuation of redemptions in kind and to the interpretation of discretions bestowed upon directors in constitutional documents