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Our investment funds team outline the latest developments within the investment funds market in the Cayman Islands including the removal of the jurisdiction from the Financial Action Task Force...

As noted in our recent article 'Private Lives and Public Interest', the Grand Court of the Cayman Islands (the "Grand Court") ...

FATCA or the Foreign Account Tax Compliance Act, is actually a section of the Hiring Incentives to Restore Employment (HIRE) Act passed into United States law in March 2010, that comes into force on 1 July 2014.

The rise of cryptocurrencies and digital assets (crypto, for convenience) has led to the creation of many new and innovative projects, particularly in decentralised finance (defi)...

On 1 April 2022, the Qualifying Asset Holding Companies ("QAHC") regime, the latest innovation in the UK's corporate tax landscape, came into effect for UK tax resident companies.

Europe's highest court, The Court of Justice of the European Union ("CJEU") has declared the EU-US Safe Harbour Agreement ("Safe Harbour") to be invalid as a mechanism to legitimise personal data transfers from the EU to the US.

Guernsey anticipates introducing an Energy Performance Certificate (EPC) regime, drawing from the UK's and Jersey's models. Property owners are encouraged to adopt energy efficiency measures now, such as BREEAM standards, to future-proof assets and maintain market competitiveness.

On 18 March 2020, the States of Guernsey (the States) took the significant step of enacting emergency legislation as part of the Bailiwick's response to the COVID-19 pandemic.

Purpose trusts have become an increasingly important part of the Trusts (Jersey) Law 1984 (as amended) (the "Trusts Law"). Unlike traditional trusts there is no need for a purpose trust to have a living beneficiary. The

The Common Reporting Standard (CRS) has been developed by the Organisation for Economic Co-operation and Development (OECD) as the new global standard for the automatic exchange of information (AEOI) to improve tax compliance and counter tax evasion.

In 2016, the BVI Business Companies Act, 2004 introduced a requirement for all BVI companies to file the names of directors with the Registrar of Corporate Affairs...

Could a UK law firm be compelled to provide personal data which it held by reason of it having advised the trustee of a Bahamian Trust?

The Income Tax (Approved International Agreements) (Implementation) (Mandatory Disclosure Rules) Regulations, 2020 (the "Regulations") were passed by Guernsey ...

Taxation in Guernsey is the responsibility of the Director of the Revenue Service in Guernsey and the principal legislation is contained in the Income Tax (Guernsey) Law, 1975 as extensively

The Governments of Jersey and Guernsey have each implemented a loan guarantee scheme which is designed to provide increased access to liquidity for viable ...

On 21 May 2014 the States of Jersey adopted the Companies (Amendment No.11) Jersey Law 2014 ("Amendment 11"), representing the most significant amendment to Jersey's company law in recent years.

The economic impact of the COVID-19 pandemic has resulted in liquidity and cash flow challenges for many companies. As a consequence, companies may have to consider alternative ways to raise capital on an urgent basis. In this guide ...