Offshore

Instead, the general principle of substance over form applies to determine the tax classification of an instrument as debt or equity, requiring an economic and financial analysis of each transaction.

As climate disasters intensify worldwide, the Cayman Islands is emerging at the forefront of facilitating innovative financial solutions while combating climate risks and enhancing climate resilience.

This guide summarises the registration obligations of in-house counsel employed by insurance companies under the Anti-Money Laundering Regulations (2025 Revision) (AMLRs) and the Legal Services Act (2020 Revision) (LSA).