Cayman Islands
ARTICLES
Out of Difficulty Comes Evolution – The Best is yet to Come
  The world will continue to grow and evolve, regardless of the restrictions and burdens imposed, and the financial industry must keep pace. (01/05/2017)
Panama Papers – some perspective from the Cayman Islands
  Ian Huskisson and Neil McLarnon examine the fallout from the Panama Papers, providing a Cayman Islands perspective on implication of the leaks. (01/11/2016)
The Potential Uses of Cayman LLCs
  James Bergstrom examines the Cayman Island's Limited Liability Companies bill and showcases some of the attractive uses for Cayman LLCs. (01/07/2016)
Caribbean IFCs: Challenges and Future Prospects in 2016
  With criticism of Caribbean IFCs leading to calls for further draconian legislative efforts, Paul Byles examines how IFCs can weather this regulatory storm. (01/06/2016)
“Disappointed” Protectors
  Shan Warnock Smith and Andrew De La Rosa examine the role of trust protectors and provide an update on recent trust litigation cases. (01/06/2016)
If it quacks like a duck?…The classification and duties of non-trustee power-holders
  With reserved powers legislation available in most offshore jurisdictions, Ashley Fife examines the difficulties regarding the categorisation of powers held by a person other than a trustee as either fiduciary or non-fiduciary. (01/01/2016)
IFCs and Investing in Emerging Markets
  Matthew Stocker, Olivaire Watler and Charlie Pywell examine the crucial role IFCs play in facilitating investment in emerging markets. (01/08/2015)
Anti-Forced Heirship and Anti-Foreign Law Regimes; Time for a Re-Think?
  Shân Warnock-Smith and Andrew De La Rosa examine recent court pronouncements relating to international trust structures and trust litigation. (07/07/2015)
Cayman Islands: The Ever-Changing Regulatory Landscape
  Simon Thomas examines how the Cayman Islands have fared in the face of increasing and ever-changing regulatory conditions. (01/07/2015)
TIEAs in the Courts of International Financial Centres
  Alex Potts examines how the courts of international financial centres increasingly busy with creative debates regarding the legality and proper scope of tax information exchange agreements. (01/07/2015)
Caribbean IFCs: Looking Beyond the International Initiatives
  Paul Byles considers how Caribbean IFCs can improve their reputation and their regulatory system ahead of global changes. (01/06/2015)
Succession and an Alternative to the Trust
  With many clients unfamiliar with the concept of a trust structure, Michael Gagie examines the wide range of alternatives available for Asian clients. (01/04/2015)
Transparency and Directors Registration in the Cayman Islands
  Matt Mulry considers the significant steps taken to increase transparency and investor protection in the Cayman Islands funds sector. (01/03/2015)
Rules of Engagement - Cayman on the Front Foot
  Robert Searle and Norman Chan examine how FATCA has changed the international financial landscape and how Cayman has managed to deal with this regulatory hurdle. (01/02/2015)
Operational Enhancement: The Cayman Exempted Limited Partnership
  Joss Morris examines how recent revisions to the Cayman ELP legislation have improved the existing framework and showcase the jurisdiction's forward thinking mentality. (01/02/2015)
Caribbean Offshore Financial Centres: Not All Are Created Equal
  Despite criticism of IFCs and their practices in the media, Canadian FDI into Caribbean IFCs has continued at a steady pace. Dr Walid Hejazi examines the attraction of the region. (01/02/2015)
Keeping Pace with the Ever Changing World in Which We Practice
  Morven McMillan examines the latest trends in the trust and wealth management industry and casts her eye over future developments facing the industry. (01/02/2015)
Caribbean IFCs: Well Regulated Parts of the International Furniture
  Anthony Travers addresses criticism regarding the regulatory systems in Caribbean IFCs and questions whether their onshore counterparts should look a little closer to home. (01/01/2015)
Technology, Globalisation and a Level Playing Field
  With the movement of capital becoming ever easier, Gonzalo Jalles examines how the increased and often one-sided regulation this brings is detrimental to the running of a competitive financial system. (01/07/2014)
Beware of the ‘Blue Vase’ Syndrome: Trends in Trust Litigation
  Shan Warnock Smith highlights recent trends in Trust litigation while highlighting the dangers of 'Blue Vase' syndrome. (01/07/2014)
Chinese Incorporation for Institutional Arbitrage and Access to Finance
  With the triad of the BVI, Cayman Islands & Hong Kong dominating outward foreign direct investment from China, Dylan Sutherland, Hinrich Voss & Peter J Buckley investigate the reasons behind this trend. (01/04/2014)
Segregated Structures – An Offshore Innovation
  While segregated structures have been common place in offshore jurisdictions, Alan Dickson highlights the growing use of Segregated Portfolio Companies in Asia to structure investments into China. (01/04/2014)
IPO Resurgence in Hong Kong
  Richard Grasby and Richard Spooner provide insightful case studies into the inner workings of setting up IPOs in Hong Kong. (01/03/2014)
In the Chair with Mark Simmonds MP
  Part of Mark Simmonds MP’s remit at the Commonwealth Office is providing support for the Overseas Territories. IFC Media spoke to Mr Simmonds about what this support entails, particularly with relation to IFCs. (01/03/2014)
Confidentiality in the Modern World
  Morven McMillan and Lucy Diggle discuss the balance that must be struck by trust professionals and the courts in the increasing drive towards fiscal transparency and the fight against international crime. (01/01/2014)
Dispelling the Offshore Myth
  Ingrid Pierce and Grant Stein discuss transparency, the industry buzzword of the past year, and why IFCs can be less defensive about their role in the global economy going forward and more vocal about their attributes and accomplishments. (01/12/2013)
Cayman Finance Q&A
  IFC Caribbean Review spoke to the CEO of Cayman Finance, Gonzalo Jalles, on how the Cayman Islands are adapting to increasing regulatory pressure and what the future holds for the jurisdiction as an IFC. (01/11/2013)
Q&A with… Julien Martel and Brian Balleine, Butterfield Trust
  IFC Caribbean speaks to the MDs of Butterfield Trust in The Bahamas and Cayman to assess how the international finance industry is developing in the region. (01/11/2013)
Recognition for Cooperation: A Taxing Process
  Martin Livingston discusses the Cayman Islands, where the government has taken many steps to enhance its cooperation with international regulators, while dealing with stereotypes held by the Tax Justice Network, certain NGOs and certain of the media. (01/10/2013)
CSX Provides Greater Opportunities for Specialist Companies
  Jason Allison examines the Cayman Islands Stock Exchange, which has thrived as a specialist exchange listing bespoke investment funds and structured credit products since its launch in 1997. (01/10/2013)
Interview with Hélène Anne Lewis
  The IFC Economic Report spoke to Hélène Anne Lewis, Chair of the Society of Trust and Estate Practitioners (STEP), about recent developments in the industry and the threat that the future may hold for IFCs. (01/08/2013)
Q&A With Kenneth Krys, Krys Global, Cayman Islands
  The IFC Economic Report speaks to Kenneth Krys, Krys Global about the effects the global financial crisis has had on the asset recovery industry. (01/06/2013)
Cypriot Banking Crisis – Not Applicable to All
  Grant Stein discusses the banking crisis in Cyprus, which unfolded this year, leaving banks in Cyprus greatly exposed to systemic risk with a combination of bad lending and large holdings of Greek sovereign debt. (01/06/2013)
Regulatory Competition: OFCs’ Vital Role in the World Economy
  Andrew P Morriss, D Paul Jones, Jr & Charlene A Jones examine OFCs, where the drive to innovate is stronger than their onshore competitors because of the importance of the revenue they derive from encouraging businesses to use their services. (01/06/2013)
Is There a Limit to the Misinformation Over the Cayman Islands Tax Transparency?
  Following recent calls from the UK to 'get their house in order,' Anthony Travers tackles some of the misconceptions surrounding the Overseas Territories and Tax Transparency. (01/06/2013)
Offshore Directors – A Matter of Trust and Confidence
  With IFCs so interconnected, Tim Haynes, Walkers highlights the importance to directors of keeping up to date on the rulings of offshore courts. (01/03/2013)
Hedge Funds and Transparency: A Right to Reply
  Anthony Travers discusses the hedge fund industry in the Cayman Islands, explaining his disagreements with recent analysis on the jurisdiction in publications such as the Financial Times. (01/02/2013)
Regulatory Evolution in the Cayman Islands
  Marc Parrott examines the constant efforts of the Cayman Islands to maintain its world-wide appeal to sophisticated financial industry participants by constantly evolving its regulatory system. (01/02/2013)
Caribbean IFCs, Emerging Economies and Shifting Goalposts
  So much can change in a year, Lorna Smith reviews her own forecasts of a year ago on the future of Caribbean IFCs, during which time they have faced significant challenges from ‘onshore’, particularly within the EU. (01/02/2013)
FATCA’s impact on Caribbean Financial Businesses on the Eve of the Final Regulations
  With FATCA looming on the horizon, David Conen, KPMG examines why Caribbean IFCs can no longer simply bury their heads and must start preparing sooner rather than later. (01/11/2012)
Cayman Islands Court of Appeal in ABC Limited (SPC) v J & Co
  Maree Martin examines how the recent decision of the Cayman Islands Court of Appeal in ABC Limited (SPC) v J & Co is a welcome affirmation of the integrity of the segregated portfolio company structure under Cayman Islands Law (01/06/2012)
Cayman-China Relations Flourish
  There has been a rapid rise in the number of HNWIs in China and with many IFCs competing for their business, Dax Basdeo highlights how Chinese investors have been using Cayman investment structures for decades (01/06/2012)
The Cat Bond Market in the Cayman Islands
  After a turbulent 2011 for the Insurance market Stephen James, Simon Raftopoulos and Samuel Banks, Appleby examine the Cat Bonds market in the Cayman Islands (01/06/2012)
Foreign Laws, Foreign Judgments and Cayman Islands Trusts
  Shan-Warnock Smith and Andrew De La Rosa cast their expert eyes over recent developments within the Cayman Islands Trust sector involving foreign laws and judgments. (01/06/2012)
Cayman Islands – Providing a Positive Contribution to the Global Economy
  Richard Coles, Cayman Finance examines the positive contribution the Cayman Islands provide to the global economy by preserving and protecting wealth. (01/06/2012)
Mr Morgenthau and the Cayman Islands
  Anthony Travers, Cayman Islands Stock Exchange, responds to recent misinterpretations of the Cayman Islands tax system by former New York District Attorney, Robert Morgenthau. (01/06/2012)
Mr Romney and the Cayman Islands
  Anthony Travers examines the percieved bias regarding media coverage of US Republican presidential candidate Mitt Romney's Cayman Islands investments. (01/03/2012)
The Cayman Islands: Setting the Standard
  Dax Basdeo highlights how the Cayman Islands has strengthened its reputation as major financial centre. (15/12/2011)
Caribbean Review 11/12
  The Caribbean Review featuring in-depth articles, commentaries on all the latest legislative and regulatory issues facing the Caribbean, now available online and in pdf format (01/12/2011)
Singing from the Same Hymn Sheet: Partitioning Trusts in Cayman and England
  Shan Warnock Smith and Andrew de la Rosa provide an in depth look at the benefits of Cayman for partitioning trusts. (01/12/2011)
Cayman Retains Dominance Amid AIFM Directive Focus
  With a constant stream of new regulatory requirements as a result of the continuing financial crisis, Ingrid Pierce and Tim Clipstone examine how Cayman has managed to successfully maintain its position as a leading jurisdiction for hedge funds. (01/12/2011)
Q&A with Sheree Ebanks & Julien Martel - Butterfield Bank
  Sheree Ebanks and Julien Martel answer questions on how the economy in the Caribbean has been affected by the financial crisis, what impact global financial regulation will have on the IFCs and how financial services should develop within the region. (01/12/2011)
Offshore Regulation: A Game Plan for the Cayman Islands?
  With Cayman now satisfying the OECD's criteria regarding Tax Transparency, Anthony Travers highlights the need for new requirements for those hoping to label offshore jurisdictions 'Tax Havens' (01/12/2011)
Divide and Conquer: A New Chapter in the History of the Cayman Islands Judicial System
  Bernadette Cary and Erik Bodden, Conyers Dill & Pearman, look at the establishment of the Financial Services Division within the Grand Court of Cayman and the important role it will play in maintaining Cayman Islands’ reputation as a leading IFC. (01/12/2011)
Q&A with Richard Coles, Chairman of Cayman Finance
  In a frank interview with the Caribbean Review Richard Coles, Chairman of Cayman Finance discusses the impact the current economic climate has had on Cayman as an IFC and where he sees opportunities for growth in Cayman's many financial services. (01/12/2011)
The Cayman Islands as a Trust Jurisdiction
  Robert Mack, Appleby, examines the creation of private and commercial trusts in the Cayman Islands, in particular the STAR Trust which is unique to Cayman. (01/12/2011)
An Active Year for Legislators in the Cayman Islands
  Julian Ashworth highlights recent legislative changes in the Cayman Islands with a focus on changes to fund legislation (01/12/2011)
The Significance of IFCs in the Global Financial System
  Professor Morris dissects exactly what position international finance centres in general and Caribbean IFCs in particular hold in the architecture of international finance and global wealth management. (01/11/2011)
A New Dawn for Caribbean IFCs?
  Anthony Travers highlights the success many Caribbean IFCs have had in implementing and adhering to international transparency standards and asks if the region can finally shake off the negative preconceptions. (01/10/2011)
IFCs prove crucial in growth of emerging markets
  Grant Stein comments on the use of IFCs by emerging markets in facilitating investment into these markets as well as putting developing capital to work around the globe (01/06/2011)
Private Equity Investment into Africa – The Cayman and Mauritius Route
  Kieran Loughran examines secure and tax efficient means to invest in Africa via the Cayman Islands and Mauritius, which provide investors and investment managers with much needed comfort and certainty (01/04/2011)
Legislative Certainty Cheers Buoyant Cayman Fund Industry
  Mark Lewis and Heidi de Vries from Walkers examine the expanding hedge fund industry in Cayman and the anticipated impact of the Alternative Investment Fund Managers Directive (01/01/2011)
Ill-Founded Criticism and the Future of the Offshore Centre
  Anthony Travers of Cayman Finance provides a forthright commentary on what he describes as the ‘misconceived’ regulatory response to the financial crisis by the US and EU. (01/12/2010)
Secured financings involving BVI and Cayman companies – taking and registering security
  Ashley Davies offers a practical guide to secured financing in Asia using a BVI or Cayman Islands company. (31/08/2010)
Topics from the Tropics
  Derek Sambrook with an engaging and incisive take on the modern financial world – this time focussing on the role of trust officers within it (02/06/2010)
Private Equity Conflicts of Interest: A Delicate Balancing Act
  Rolf Lindsay and Sheryl Dean of Walkers lead private equity practitioners with potential conflicts of interest to safe ground (02/06/2010)
Cayman Funds: Lessons Learned as Hedge Fund Investments Surge
  The experience gained out of the turmoil of the financial crisis looks set to catapult the Caymans into a very positive future. (09/02/2010)
Cayman Islands: Distressed funds adapt to survive
  After a challenging year for the hedge fund industry, Mark Lewis identifies the various techniques that can be applied to help the funds through this current storm. (06/01/2009)
The Cayman Islands: The good, the bad and the hopeful
  Mark Lewis and Guy locke examine the causes of the sub-prime crisis and despite this, report on a good year for Cayman’s hedge fund industry. (08/01/2008)
The Cayman Islands:Thrive in the Islands
  Grant Stein charts the progress of the funds sector in the Cayman Islands (07/01/2007)