Offshore

As one of the leading offshore financial centres, home to approximately 70% of the world's offshore investment funds and with an absence of any direct taxation on companies or individuals, the Cayman Islands has become an attractive destination for technology entrepreneurs.

On 15 April 2025, Hong Kong's Digital Policy Office ("DPO") took a significant step in shaping the future of artificial intelligence ("AI") governance with the release of the Generative Artificial Intelligence Technical and Application Guideline (the "Guideline").

Given Hong Kong's status as a special administration region of China, there are in place special arrangements for the mutual service of judicial documents between the two jurisdictions.