Cayman Islands
As the Blockchain Revolution Moves Offshore, What are the Challenges?
  As the Cayman Islands, Bermuda, the BVI and other offshore jurisdictions position themselves as FinTech hubs, there are certain regulatory risks and challenges that each jurisdiction must overcome in this new blockchain era. (01/12/2018)
Q&A with David Lidington, Minister of the Cabinet Office
  The UK’s secure relationship with the British Overseas Territories has been thrown into question following the UK parliament's decision to implement public registers of beneficial ownership. (01/12/2018)
Offshore: The Leaders, the Trends and the Opportunities
  Dan Wise looks at why certain IFCs prosper. He discusses regulation and investment opportunities, and opines on the implementation of public registers of beneficial ownership in the British Overseas Territories. (01/09/2018)
In the Chair …Anthony Travers, Travers Thorp Alberga
  The IFC Economic Report invites Anthony Travers to discuss Westminster’s public register demands and asks if existing tensions could result in a push by some of the Overseas Territories to break away from Britain. (01/09/2018)
The Big Debate: How Credible are Tax Haven Blacklists?
  Paul Byles, Director at FTS in the Cayman Islands presents his view. (31/07/2018)
Foundation Companies: Cayman's Newest Offering
  Foundation Companies (FCs) are Cayman's newest offering for private wealth and commercial structuring. (01/05/2018)
The New Data Protection Law in the Cayman Islands
  A robust standard for the use and misuse of personal information has become an absolute prerequisite, especially for large financial centres like the Cayman Islands. (30/04/2018)
Cayman: Leading Innovation and Setting Global Standards
  With the right balance, we can enjoy the benefits of innovation and the protections of an appropriate regulatory structure. Cayman’s approach to smart FinTech regulation can strike that balance. (30/04/2018)
Cayman: Turning International Scrutiny into Opportunities
  Cayman Islands’ ability to ‘weather the storm’, that is, maintain its commercial success while complying with an ever-increasing barrage of global initiatives, tells the true story of why the jurisdiction remains a leading international finance centr (29/04/2018)
Cayman: Creating the Optimal Climate for Investors
  Jude Scott discusses Cayman’s drive to create the best investment climate for investors, to lead in compliance and transparency and to remain innovative in FinTech. (01/02/2018)
What May the Trump Presidency Mean for the Future of International Financial Centres?
  Simplification of the US tax code, FATCA, De-regulation, Immigration: Alicia Nicholls discusses the various implications of US Tax Reform for IFCs. (01/12/2017)
Should there be a mandatory register of beneficial ownership of corporate structures in every country?
  Jason Allison and Lucy Frew from Walkers Global reveal their stance. (30/11/2017)
Q&A with Jude Scott, CEO of Cayman Finance
  Jude Scott discusses the latest in the Cayman Islands financial sector, and reveals his views on compliance issues. (02/10/2017)
The Cayman Islands' Light Continues to Shine Bright
  The Caymans islands is addressing and adopting the evolving global initiatives and will continue to develop new vehicles responsive to the needs of stakeholders. (19/09/2017)
Q&A with Paul Byles
  Paul Byles is owner and director of FTS, which provides regulatory, economic and management consulting services. (01/09/2017)
Out of Difficulty Comes Evolution – The Best Is Yet to Come
  The Cayman Islands is strong and energetic, even as rumours of the eminent demise of the offshore financial industry from those who do not understand it abound. (29/08/2017)
The Cayman Islands – Transparency and Cooperation
  Over the last 40 years, the Cayman Islands has become one of the world's most sophisticated and successful international financial centres. (29/08/2017)
Q&A with Paul Byles
  IFC Caribbean spoke to Paul about the problems currently facing the financial services sector in the Caribbean and how IFCs in the region can move forward to a stronger position on the world’s financial stage. (01/08/2017)
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)
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)
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)
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)
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 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)
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 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)
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)
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)
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)
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)
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 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)
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)
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)
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)
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)
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)
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)
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)
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)
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)
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)
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)
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)
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)