May 18, 2026
What’s the Deadline for Filing Audited Financial Statements?
We're coming up towards the time for the filing of audited financial statements. Most funds have their year end, or in…
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May 18, 2026
What is a Reporting Financial Institution under the Cayman Islands CRS regime?
A Reporting Financial Institution (RFI) under the Cayman Islands CRS regime is any Cayman Islands Financial Institution…
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May 18, 2026
What is a GIIN and does my Cayman Islands fund need to register for one?
A GIIN (Global Intermediary Identification Number) is a unique IRS identifier required for Cayman Islands funds…
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May 18, 2026
What is the difference between FATCA and the Common Reporting Standard (CRS)?
FATCA and CRS are both automatic exchange of information regimes but they differ in scope, legal basis, reporting…
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May 18, 2026
What is the Common Reporting Standard and how does it apply to Cayman Islands funds and investment managers?
The Common Reporting Standard (CRS) requires Cayman Islands funds and investment managers to identify account holders,…
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May 18, 2026
What FATCA obligations apply to a Cayman Islands fund or company?
Cayman Islands funds and companies have specific FATCA obligations under the Cayman-US Intergovernmental Agreement. WB…
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May 8, 2026
Case Study: When Previously Accepted Documents Cannot Be Relied Upon
wb.group assisted a client in understanding why a source-of-funds declaration previously accepted by another provider…
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May 7, 2026
Do Cayman Islands funds themselves need to satisfy Economic Substance requirements?
Cayman investment funds themselves are not subject to the Economic Substance test, but they still file an annual…
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May 7, 2026
What is the Economic Substance Return (ESR) and how does it differ from the Economic Substance Notification?
The Economic Substance Return is a detailed annual report that goes far beyond the Notification. WB Group explains who…
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