Darwin believed that evolution takes place over long periods of time and the development of the Cayman Islands mutual fund industry may be further proof of his theory.

Single investor funds can be an attractive for institutional investors including insurance companies, pension trustees and sovereign wealth funds.

This memorandum examines the use of Cayman Islands off-balance sheet financing structures.

The Cayman Islands is a key jurisdiction in which to domicile private equity funds in light of its legislative and regulatory framework, tax-neutral status, flexible structuring options...

We provide an overview of the socioeconomic environment, relevant legislation, the tax systems in operation, trust law and regulatory issues in the Cayman Islands.

The Cayman Islands has established itself as the domicile of choice for offshore hedge funds.

The Cayman Islands is well known for more than just white sandy beaches.

The Cayman Islands Stock Exchange is much more than a mere ‘listing machine’ and is an integral part of the Cayman Islands success story. Its hi-tech low cost professional approach has seen impressive year on year growth since its beginnings in 1997. The initial surge of interest has yet to die down. With its current listings standing at over 1200 (January 2007), it has posted an impressive annual growth rate of over 20 per cent.

The majority of merger and acquisition activity (and the financing thereof ) involving exempted companies or exempted limited partnerships in the Cayman Islands is originated in either England or the United States.

All Cayman Islands companies and Cayman Islands limited liability companies (Companies) must make prescribed filings in accordance with Cayman's beneficial ownership Regime (Regime).

The Cayman Islands has emerged as the world's premier offshore jurisdiction for venture capital fund formation and cross-border investment structuring, with over 30,900 alternative investment funds managing USD8.2 trillion in assets.

The use of offshore is an integral part of African financing. Offshore vehicles are used for a variety of structures including bond issuances, listing, loan financing, JVs and PE structures.

The Cayman Islands are internally self-governing. Nor on any factual analysis is it necessary to do so.

The Cayman Islands make up the world's fifth largest financial centre.