投资管理

The Cayman Islands is a leading offshore jurisdiction for investment funds known for its investor friendly regulations, tax neutrality, robust legal framework, regulatory environment, professional services infrastructure and global reach. It offers significant benefits, including no corporate income tax, capital gains tax or inheritance tax, making it attractive…

The Mutual Funds Act (for open-ended funds) and the Private Funds Act (for closed-ended funds) are the two main statutes relevant to the regulation of investment funds in the Cayman Islands.  The Cayman Islands Monetary Authority (“CIMA”) is the regulatory body responsible for compliance with these laws and…

Learn about the key steps for forming and running private funds in the Cayman Islands, including registration with CIMA, compliance with the Private Funds Act, and ongoing regulatory obligations for fund management, audits, and asset valuation.

Learn about BVI Professional Funds, including their key features, recognition requirements, service provider obligations, and compliance regulations. Discover the financial record-keeping and annual filing requirements essential for managing a professional fund in the BVI.

Cayman Islands Monetary Authority’s Statement of Guidance – Corporate Governance What is the significance of the Statement of Guidance issued by the Cayman Islands Monetary Authority? The Statement of Guidance is in line with international governance practices and re-affirms certain principles and practices that have been discussed in…

Under the Securities and Investment Business Act, 2010 of the British Virgin Islands (“SIBA”), the Financial Services Commission (the “FSC”) of the British Virgin Islands (“BVI”) offers a range of investment business licenses and allows for the registration of Public Funds and recognition of Private Funds and Professional…

Explore the role of ESG in finance transactions and investment funds from an offshore law perspective, focusing on BVI and Cayman Islands regulations for sustainable investments.

In June 2022, PwC published their 4rd Annual Global Crypto Hedge Fund Report (the “Report”), an overview of the global crypto open-ended fund landscape that takes a deep dive into the different elements that define these funds, including but not limited to their preferred location, size of the…

The main regulatory body in the Cayman Islands that regulates open-ended investment funds, closed-ended investment funds, fund managers and parties marketing investment funds is the Cayman Islands Monetary Authority (CIMA). The main statutes from which CIMA derives its supervisory powers and duties in respect of investment funds are…

Explore key trends in investment funds, M&A, and finance transactions in the Cayman Islands and BVI, including the rise of digital asset M&A, technology-focused funds, SPACs, and increased compliance requirements for offshore investment structures.

The BVI’s Securities and Investment Business (Incubator and Approved Funds) Regulations, 2015 (the “Regulations”) introduced the “Incubator Fund” which provides a streamlined basis for start-up investment managers to establish a track record of managing funds with an open-ended strategy. The Incubator Fund regime under the Regulations does not…

Explore fund management in the Cayman Islands, including regulatory frameworks, fund licensing, administration, and marketing. Learn about key laws such as the Mutual Funds Act and Private Funds Act, and the role of CIMA in overseeing fund operations.

As the regulatory requirements and cost burden increase for investment management entities in the Cayman Islands, many of our clients are looking for other offshore solutions. Under the Cayman Islands’ Securities Investment Business Act (2020 Revision) as amended, all Cayman entities carrying on securities investment business as investment…

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Explore the benefits and considerations of using a Segregated Portfolio Company (SPC) for private equity funds. Learn how SPCs provide flexibility for deal-by-deal investments, asset segregation, and structure advantages in the Cayman Islands.