What are the key features and advantages of a Cayman Islands exempted limited partnership?

A Cayman Islands exempted limited partnership pairs limited liability and tax neutrality with a fully flexible…


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CIMA’s AML Expectations Are Now Enforceable Rules

CIMA’s new AML/CFT/CPF Rule introduces more prescriptive independent-audit requirements for CIMA-regulated funds from…


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Can a Cayman Islands entity outsource its Core Income Generating Activities and still satisfy Economic Substance?

A Cayman Islands entity can outsource its Core Income Generating Activities to a Cayman-based service provider and…


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What is a Core Income Generating Activity (CIGA) for Economic Substance purposes?

A Core Income Generating Activity (CIGA) is any activity of central importance to a Cayman entity in generating its…


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What is a pure equity holding company under the Cayman Islands Economic Substance rules?

A pure equity holding company in the Cayman Islands benefits from a reduced Economic Substance test that is far less…


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What are the Economic Substance requirements for a Cayman Islands intellectual property holding company?

Cayman Islands intellectual property holding companies face demanding Economic Substance requirements – and those in…


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What are the Economic Substance requirements for a fund management company in the Cayman Islands?

A Cayman Islands fund management company must satisfy a three-limb Economic Substance test: conducting prescribed core…


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What is a Cayman Islands exempted company and what are its key features?

A Cayman Islands exempted company is one of the most widely used offshore structures for funds, holding companies, and…


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What is the difference between a registered fund and a licensed fund in the Cayman Islands?

A registered fund and a licensed fund are two distinct categories under the Cayman Islands Mutual Funds Act. wb.group…


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What types of investment funds can be structured in the Cayman Islands?

The Cayman Islands hosts tens of thousands of regulated investment funds across hedge, private equity, venture capital,…


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