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The fund finance market has continued to evolve over the last 12 months, with existing trends persisting and, in some cases, accelerating...

The managed futures industry makes up a significant component of the global hedge fund industry assets under management, approaching 10% according to the most recent BarclayHedge data.

In this Regulatory 15/15 podcast, Partners Chris Capewell, Patrick Head and Professional Support...

The Cayman Islands achieved ratings of either Compliant or Largely Compliant for 27 out of the 40 Recommendations, with no 'Non-Compliant' ratings.

The Cayman Islands Monetary Authority ("CIMA") has released updated Guidance Notes on the Prevention and Detection of Money Laundering and Terrorist Financing in the Cayman Islands (the "Guidance Notes").

The Cayman Islands Court of Appeal ("CICA") in Traded Life Policies Fund (In Official Liquidation) ("TLPF") & Anor v Jeremy Leach et al confirmed that where the plaintiff's want of means (impecuniosity)...

James Eldridge and Caroline Moran assess the latest developments in offshore fund management disputes, with an in-depth look at the case of Re: Lancelot Investors Fund.

Automatic Exchange of Information ("AEOI") is one front on the global fight against tax evasion.

The US Treasury and IRS have recently issued Announcement 2014-17, which essentially clarifies two important aspects of the implementation of FATCA.

The Cayman Islands Tax Information Authority has issued an advisory to confirm that the limited life debt investment entity exemption established under FATCA has been extended in the Cayman Islands to the OECD Common Reporting Standard.

The European Securities Markets Authority ("ESMA") has published a discussion paper on certain key concepts of the Alternative Investment Fund Managers Directive ("AIFMD") and the types of alternative investment fund manager ("AIFM") and alternative investment funds ("AIF") which will fall under its scope.

On 4 June 2020, ESMA issued a Supervisory Briefing (the "Briefing") which will require UCITS management companies and AIFMs to produce a detailed 10-point "Pricing Process Report" for...

The Markets in Financial Instruments Directive marks the start of a significant regime overhaul for the regulation of investment services in Europe.

This update considers the key changes introduced by the CJA 2018 that apply to Irish authorised investment funds.

On 18 January 2024, the European Commission published the Delegated Regulation (EU) 2024163 (the "Regulation") in the Official Journal of the EU, pursuant to which the Cayman Islands...

A summary of the recent Luxembourg tax authorities decision to exclude Gibraltar companies from the benefits of the EU Parent Subsidiary Directive as of 1 January 2021.