On 22 March 2018, the new double tax treaty between Cyprus and the United Kingdom was signed (the New Treaty).

The Cayman Islands government announced this week that the automatic exchange of information (AEOI) portal has re-opened, allowing Cayman Islands financial institutions to submit their 2017 FATCA and CRS returns.

The changes that have been made to the Cayman Islands anti-money laundering regime are to bring Cayman in line with international best practice and are a welcome update to the financial services landscape in Cayman.

15 January 2018 - Annual fees paid to CIMA for registered funds1. 31 December 2017 - Cayman Islands funds classified as reporting financial institutions (which will effectively be all investment funds ...

Unregulated investment funds and some insurance entities in the Cayman Islands have been given a grace period until 31 May 2018 to establish anti-money laundering compliance programs ...

This Guide sets out the key features of foundation companies and how they are formed and operated.

The Limited Liabilities Companies Law (the Cayman LLC Law) came into force in the Cayman Islands in 2016, introducing a new type of corporate vehicle in the Cayman Islands, the limited liability company (the Cayman LLC).

A Double Tax Treaty between Cyprus and Iran will come into effect on 1 January 2018.

Insolvency law in Bermuda is principally regulated by the Companies Act 1981 and the Companies Rules 1982, supplemented by a wide body of case law.

The Cayman Islands government recently adopted updated Anti-Money Laundering Regulations (the AML Regulations) which came into force on 2 October 2017.

Under Cayman Islands beneficial ownership legislation1 (the Legislation), certain Cayman Islands companies are required to maintain details of their beneficial owners and relevant legal entities...

Offshore companies, particularly those incorporated in the British Virgin Islands (BVI) or the Cayman Islands, are commonly used as vehicles to purchase and hold UK real estate.

The Cayman Islands is the leading jurisdiction for the offshore investment funds industry due to its combination of flexible and appropriate regulation, an approachable and effective regulator...

The Cayman Islands Director Registration and Licensing Law came into force in 2014, requiring directors of Cayman "covered entities" to register or become licenced by the Cayman Islands Monetary Authority.

The following covers the requirements of an investment fund in the Cayman Islands assuming it is a ‘Reporting Financial Institution' under automatic exchange of information legislation in the Cayman Islands.