Cayman Islands-based companies considering a 2024 year-end voluntary liquidation should plan early to avoid stress and ensure timely filing as the firm nears the end of its lifecycle.

The Companies (Amendment) Act, 2024 (the "Act") came into force on 1 January 2026, implementing a series of reforms aimed at modernising and streamlining the operation of companies incorporated in the Cayman Islands.

The Companies (Amendment) Act, 2024 (the "Act") will come into force on 1 January 2026 following the publication of the Companies (Amendment) Act, 2024 (Commencement) Order, 2025.

Clients are reminded of the following important filing dates for Financial Institutions (FIs) under the CRS and FATCA Regime and Economic Substance regime filings with the Tax Information Authority...

Cayman Islands corporate governance has evolved beyond basic administrative functions into a comprehensive framework requiring coordinated legal, regulatory and operational support. This article examines how investment managers and sponsors can address emerging compliance risks through integrated corporate administration, proper record-keeping and proactive regulatory management.

Special Purpose Acquisition Companies (“SPACs”) have resurged in somewhat of a renaissance with SPAC IPOs doubling in 2025 and their value tripling each year since 2024.

The Cayman Islands Department for International Tax Cooperation ("DITC") has announced the forthcoming commencement of CRS comprehensive reviews.

Cayman Islands-based companies considering a 2024 year-end voluntary liquidation should plan early to avoid stress and ensure timely filing as the firm nears the end of its lifecycle.

As part of her ongoing commitment to building community and developing future talent, Megan Wright, Partner and Head of Corporate at Cayman Islands...

The Cayman Islands is a premier jurisdiction for establishing mutual funds offering a sophisticated regulatory framework and a variety of flexible structures to accommodate diverse investment strategies.

As we move into the Q2 of 2025, crypto hedge funds are poised at a crucial inflection point. Confidence in the digital asset space continues to rebound, driven by regulatory progress...

A tokenised Cayman fund is an investment fund established under the laws of the Cayman Islands that leverages blockchain technology to issue, manage, and record investor interests in the form of digital tokens...

In recent years, the Cayman Islands continues to evolve as a premier global jurisdiction for investment funds.

Cayman Islands entities regulated by the Cayman Islands Monetary Authority ("CIMA") are required to comply with ongoing legal and regulatory requirements...

The Department for International Tax Cooperation (DITC) has issued an industry advisory confirming that the Tax Information Authority (TIA)...

From 1 April 2025, Phase 2 of the Virtual Asset Service Providers ("VASP") Regulatory Framework (Licensing Phase) comes into effect in the Cayman Islands pursuant to the introduction of the Virtual Asset.

The Cayman Islands Shipping Registry has achieved the top position on the 2025 Paris MoU White List, a globally recognized benchmark for flag state performance. This ranking reflects zero detentions across 299 inspections and positions Cayman-flagged vessels as low-risk under international Port State Control regimes. The article examines what this means for shipowners, financiers, and maritime stakeholders when structuring vessel ownership and financing arrangements through Cayman Islands entities.

The Cayman Islands' Foundation Companies Act (as Revised) (the "Act") came into force in 2017 and introduced a new type of company structure, called a foundation company (the "Foundation Company").

This Guidance Note sets out the registration and continuing obligations of a private fund registered with the Cayman Islands...

As artificial intelligence transitions from emerging technology to essential operational infrastructure, Cayman Islands entities face mounting pressure to articulate AI-related risks with precision and substance. With AI disclosure among major companies surging from 12% to 83% in just two years, and over a third of new Cayman funds now addressing AI in their documentation, the question is no longer whether to disclose, but how to do so in a manner that satisfies regulators, boards, and sophisticated investo