Offshore

The Employment (Contractual Retirement Ages) Act 2025 (Act) came into force on 29 June 2026. The Workplace Relations Commission (WRC) has published a code of practice (Code), also operative since 29 June 2026...

Jersey is a popular place to establish an companies because the Companies (Jersey) Law 1991 (the Law) is modern, flexible and modelled on English companies legislation.

The Cayman Islands Monetary Authority has released its 2026 Thematic Review examining compliance practices at Class B(iii) and Class D licensed reinsurers, revealing that corporate governance weaknesses represent 68% of all findings.

Each year, under the Bipartisan Budget Act of 2015 (“BBA”), US partnerships are required to appoint a US-based partnership representative, in order to act as a liaison with the Internal Revenue Service (“IRS”) and deal with any arising tax matters. The requirement to appoint a partnership representative applies to both US and non-US investment vehicles that elected to be treated as partnerships for US tax purposes.