Cayman Islands: Corporate Governance

The Cayman Islands operates as a common law jurisdiction based on the English model, offering diverse corporate vehicles including exempted companies, limited liability companies, and exempted limited partnerships. With no income, corporate, or capital gains taxes, the jurisdiction provides flexible structures for international business operations while maintaining robust regulatory frameworks for corporate governance, employment law, and anti-money laundering compliance.

The Cayman Islands introduced significant regulatory changes in Q1 2026, including increased annual fees for regulated entities, extended deadlines for Common Reporting Standard compliance, and a new statutory framework for tokenised fund structures.

The Department for International Tax Cooperation (DITC) has issued an industry advisory confirming that the Tax Information Authority (TIA)...

As Asia continues to attract both regional and international investors, understanding the prevailing trends and distinguishing features of Asia-focused funds, especially in comparison to their non-Asia counterparts...

While the fundraising environment continued to be challenging throughout 2024, private equity capitalised on the recovery of the financial markets following the prolonged...

With the impending release of the Cayman Islands Monetary Authority's ("CIMA") annual anti-money laundering ("AML") survey ("AML Survey") on 1 June 2025...

Capital Markets Comparative Guide for the jurisdiction of Cayman Islands, check out our comparative guides section to compare across multiple countries

The Beneficial Ownership Transparency Act 2023 (BOT Act) and the Beneficial Ownership Transparency Regulations (BOT Regulations) came into effect on 31 July 2024. The key changes to be brought about...

Cayman Islands-based companies considering a 2024 year-end voluntary liquidation should plan early to avoid stress and ensure timely filing as the firm nears the end of its lifecycle.