{"id":7613,"date":"2026-03-02T06:39:17","date_gmt":"2026-03-02T06:39:17","guid":{"rendered":"https:\/\/www.loebsmith.com\/briefing-note\/cayman-islands-economic-substance-regime-what-the-2026-revision-means-for-in-scope-entities\/"},"modified":"2026-03-09T07:55:38","modified_gmt":"2026-03-09T07:55:38","slug":"cayman-islands-economic-substance-regime-what-the-2026-revision-means-for-in-scope-entities","status":"publish","type":"briefing-note","link":"https:\/\/www.loebsmith.com\/cn\/briefing-note\/cayman-islands-economic-substance-regime-what-the-2026-revision-means-for-in-scope-entities\/","title":{"rendered":"\u5f00\u66fc\u7fa4\u5c9b\u7ecf\u6d4e\u5b9e\u8d28\u5236\u5ea6\uff1a2026 \u5e74\u4fee\u8ba2\u5bf9\u9002\u7528\u8303\u56f4\u5185\u5b9e\u4f53\u610f\u5473\u7740\u4ec0\u4e48"},"content":{"rendered":"<!-- Note Detail-->\n\n<section class=\"briefing-notes-detail insight-detail\">\n  <div class=\"container mx-auto py-3 md:py-5 xl:py-12 4xl:py-[80px]\" id=\"\">\n      <div class=\"container-md mx-auto flex flex-col lg:flex-row lg:justify-between space-y-[80px] lg:space-y-0 w-full lg:gap-x-5\">\n        <div class=\"lg:flex-1 lg:basis-[69.768%] lg:max-w-[69.768%]\">\n                                    <div class=\"content flex flex-col\">\n                                <div class=\"desc \">\n                  \n                  <p>\u5f00\u66fc\u7fa4\u5c9b\u653f\u5e9c\u5df2\u9881\u5e03<a href=\"https:\/\/gov.ky\/documents\/35692\/0\/International+Tax+Co-operation+%28Economic+Substance%29+Act+%282026+Revision%29%2C+.pdf\/099118d2-c42f-65b8-6d98-cb5f43cd4ad9?t=1770320165001\" target=\"_blank\" rel=\"noopener\">\u300a\u56fd\u9645\u7a0e\u52a1\u5408\u4f5c\uff08\u7ecf\u6d4e\u5b9e\u8d28\uff09\u6cd5\u300b\uff082026 \u5e74\u4fee\u8ba2\u7248\uff09\uff08\u4ee5\u4e0b\u7b80\u79f0\u201c\u7ecf\u6d4e\u5b9e\u8d28\u6cd5\u201d\uff09<\/a>\u3002\u8fd9\u9879\u5173\u4e8e\u7ecf\u6d4e\u5b9e\u8d28\u7684\u6700\u65b0\u4fee\u8ba2\u6cd5\u6848\u6574\u5408\u4e86\u622a\u81f3 2025 \u5e74 12 \u6708 31 \u65e5\u7684\u5404\u9879\u4fee\u8ba2\uff0c\u5e76\u53d6\u4ee3 2024 \u5e74\u4fee\u8ba2\u7248\u7684\u7ecf\u6d4e\u5b9e\u8d28\u6cd5\uff0c\u6210\u4e3a\u8be5\u6cd5\u7684\u73b0\u884c\u6743\u5a01\u7248\u672c\u3002<\/p>\n<p style=\"text-align: justify;\">2026 \u5e74\u4fee\u8ba2\u7248\u5e76\u672a\u5bf9\u7ecf\u6d4e\u5b9e\u8d28\u5236\u5ea6\u505a\u51fa\u5b9e\u8d28\u6027\u6539\u53d8\u3002\u76f8\u53cd\uff0c\u5b83\u6574\u5408\u4e86\u4e4b\u524d\u7684\u4fee\u8ba2\u5e76\u66f4\u65b0\u4e86\u6cd5\u89c4\u4ea4\u53c9\u5f15\u7528\uff0c\u4ee5\u786e\u4fdd\u4e0e 2024 \u5e74\u548c 2025 \u5e74\u4fee\u8ba2\u7684\u5f00\u66fc\u7fa4\u5c9b\u76f8\u5173\u516c\u53f8\u6cd5\u4fdd\u6301\u4e00\u81f4\u3002<\/p>\n\n                <\/div>\n\n                              <\/div>\n                          <div class=\"content flex flex-col\">\n                \n                  <h2 class=\" text-black leading-[1.3] heading2-sm \">\u6838\u5fc3\u5b9e\u8d28\u6d4b\u8bd5\u65e0\u53d8\u66f4<\/h2>\n                                <div class=\"desc spacing-top\">\n                  \n                  <p>\u8be5\u5236\u5ea6\u7684\u8303\u56f4\u548c\u8fd0\u4f5c\u65b9\u5f0f\u4fdd\u6301\u4e0d\u53d8\u3002\u201c\u76f8\u5173\u5b9e\u4f53\u201d\u548c\u201c\u76f8\u5173\u6d3b\u52a8\u201d\u7684\u5b9a\u4e49\u7ee7\u7eed\u6cbf\u7528\u4e4b\u524d\u7684\u300a\u7ecf\u6d4e\u5b9e\u8d28\u6cd5\u300b\u7684\u89c4\u5b9a\u3002\u4ece\u4e8b\u76f8\u5173\u6d3b\u52a8\u7684\u76f8\u5173\u5b9e\u4f53\u5fc5\u987b\u7ee7\u7eed\u6ee1\u8db3\u7ecf\u6d4e\u5b9e\u8d28\u6d4b\u8bd5\u7684\u8981\u6c42\uff0c\u8bc1\u660e\u5176\u5728\u5f00\u66fc\u7fa4\u5c9b\u8fdb\u884c\u7ba1\u7406\u548c\u8fd0\u8425\uff0c\u5728\u5f00\u66fc\u7fa4\u5c9b\u5f00\u5c55\u6838\u5fc3\u521b\u6536\u6d3b\u52a8\uff0c\u5e76\u5728\u5f00\u66fc\u7fa4\u5c9b\u7ef4\u6301\u5145\u8db3\u7684\u8fd0\u8425\u652f\u51fa\u3001\u5b9e\u4f53\u5b58\u5728\u548c\u4eba\u5458\u914d\u5907\uff0c\u5e76\u8003\u8651\u5176\u5f00\u5c55\u7684\u76f8\u5173\u6d3b\u52a8\u7684\u89c4\u6a21\u3002<\/p>\n<p>\u9002\u7528\u4e8e\u7eaf\u80a1\u6743\u63a7\u80a1\u516c\u53f8\u7684\u8f83\u4f4e\u8981\u6c42\u548c\u9002\u7528\u4e8e\u9ad8\u98ce\u9669\u77e5\u8bc6\u4ea7\u6743\u4f01\u4e1a\u7684\u8f83\u9ad8\u8981\u6c42\u4ecd\u7136\u6709\u6548\u3002<\/p>\n\n                <\/div>\n\n                              <\/div>\n                          <div class=\"content flex flex-col\">\n                \n                  <h2 class=\" text-black leading-[1.3] heading2-sm \">\u62a5\u544a\u548c\u8bb0\u5f55\u4fdd\u5b58\u4e49\u52a1<\/h2>\n                                <div class=\"desc spacing-top\">\n                  \n                  <p>2026 \u5e74\u4fee\u8ba2\u7248\u786e\u8ba4\u4e86\u73b0\u6709\u5408\u89c4\u4e49\u52a1\u7684\u7ee7\u7eed\u9002\u7528\u3002\u76f8\u5173\u5b9e\u4f53\u5fc5\u987b\u63d0\u4ea4\u5e74\u5ea6\u7ecf\u6d4e\u5b9e\u8d28\u901a\u77e5\uff0c\u5e76\u5728\u76f8\u5173\u8d22\u653f\u5e74\u5ea6\u7ed3\u675f\u540e\u5341\u4e8c\u4e2a\u6708\u5185\uff0c\u6839\u636e\u9700\u8981\u5411\u7a0e\u52a1\u4fe1\u606f\u4e3b\u7ba1\u90e8\u95e8\u63d0\u4ea4\u7ecf\u6d4e\u5b9e\u8d28\u7533\u62a5\u8868\u3002<\/p>\n<p style=\"text-align: justify;\">\u5b9e\u4f53\u987b\u4fdd\u7559\u8bb0\u5f55\u548c\u8bc1\u660e\u6587\u4ef6\u516d\u5e74\u3002\u59a5\u5584\u4fdd\u5b58\u76f8\u5173\u6587\u4ef6\u5bf9\u4e8e\u8bc1\u660e\u7b26\u5408\u7ecf\u6d4e\u5b9e\u8d28\u6d4b\u8bd5\u81f3\u5173\u91cd\u8981\u3002<\/p>\n\n                <\/div>\n\n                              <\/div>\n                          <div class=\"content flex flex-col\">\n                \n                  <h2 class=\" text-black leading-[1.3] heading2-sm \">\u6267\u6cd5\u4e0e\u5904\u7f5a<\/h2>\n                                <div class=\"desc spacing-top\">\n                  \n                  <p>\u300a\u7ecf\u6d4e\u5b9e\u8d28\u6cd5\u300b\u4e0b\u7684\u6267\u6cd5\u6846\u67b6\u4fdd\u6301\u4e0d\u53d8\u3002\u7a0e\u52a1\u4fe1\u606f\u7ba1\u7406\u5c40\u4fdd\u7559\u6cd5\u5b9a\u6743\u529b\uff0c\u5ba1\u67e5\u7ecf\u6d4e\u5b9e\u8d28\u7533\u62a5\u8868\uff0c\u8981\u6c42\u63d0\u4f9b\u4fe1\u606f\uff0c\u786e\u5b9a\u5b9e\u4f53\u662f\u5426\u7b26\u5408\u7ecf\u6d4e\u5b9e\u8d28\u6d4b\u8bd5\uff0c\u5e76\u5728\u786e\u5b9a\u4e0d\u7b26\u5408\u6d4b\u8bd5\u6807\u51c6\u65f6\u53d1\u51fa\u901a\u77e5\u3002<\/p>\n<p style=\"text-align: justify;\">\u5bf9\u4e8e\u672a\u80fd\u6ee1\u8db3\u7ecf\u6d4e\u5b9e\u8d28\u6d4b\u8bd5\u6216\u672a\u5728\u89c4\u5b9a\u671f\u9650\u5185\u63d0\u4ea4\u6240\u9700\u7684\u7ecf\u6d4e\u5b9e\u8d28\u7533\u62a5\u8868\uff0c\u53ef\u80fd\u4f1a\u5904\u4ee5\u884c\u653f\u5904\u7f5a\u3002\u300a\u7ecf\u6d4e\u5b9e\u8d28\u6cd5\u300b\u89c4\u5b9a\uff0c\u5bf9\u4e8e\u5728\u5148\u524d\u88ab\u8ba4\u5b9a\u4e3a\u4e0d\u5408\u89c4\u540e\u7684\u4e0b\u4e00\u4e2a\u8d22\u653f\u5e74\u5ea6\u518d\u6b21\u53d1\u751f\u7684\u8fdd\u89c4\u884c\u4e3a\uff0c\u5c06\u5904\u4ee5\u66f4\u9ad8\u7684\u5904\u7f5a\u3002\u6301\u7eed\u8fdd\u89c4\u8fd8\u53ef\u80fd\u5bfc\u81f4\u300a\u7ecf\u6d4e\u5b9e\u8d28\u6cd5\u300b\u89c4\u5b9a\u7684\u5176\u4ed6\u540e\u679c\uff0c\u5305\u62ec\u8fdb\u4e00\u6b65\u7684\u76d1\u7ba1\u884c\u52a8\u4ee5\u53ca\u4e0e\u6d77\u5916\u4e3b\u7ba1\u5f53\u5c40\u4ea4\u6362\u4fe1\u606f\u3002<\/p>\n\n                <\/div>\n\n                              <\/div>\n                          <div class=\"content flex flex-col\">\n                \n                  <h2 class=\" text-black leading-[1.3] heading2-sm \">\u5b9e\u9645\u610f\u4e49<\/h2>\n                                <div class=\"desc spacing-top\">\n                  \n                  <p style=\"text-align: justify;\">\u5c3d\u7ba12026\u5e74\u4fee\u8ba2\u7248\u5e76\u672a\u5f15\u5165\u65b0\u7684\u5b9e\u8d28\u6027\u95e8\u69db\u6216\u7533\u62a5\u622a\u6b62\u65e5\u671f\uff0c\u4f46\u5b83\u5f3a\u5316\u4e86\u7ecf\u6d4e\u5b9e\u8d28\u6846\u67b6\u7684\u6301\u7eed\u9002\u7528\u3002\u9002\u7528\u8303\u56f4\u5185\u7684\u5b9e\u4f53\u5e94\u786e\u4fdd\u5176\u6cbb\u7406\u5b89\u6392\u3001\u8fd0\u8425\u7ed3\u6784\u548c\u652f\u6301\u6027\u6587\u4ef6\u4e0e\u6cd5\u5b9a\u8981\u6c42\u4fdd\u6301\u4e00\u81f4\u3002<\/p>\n<p>&nbsp;<\/p>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/www.loebsmith.com\/wp-content\/uploads\/2026\/03\/Cayman-Islands-Economic-Substance-Regime-2026-CN-final.pdf\"><span style=\"font-size: 18pt; color: #333399;\"><strong>\u67e5\u770b\u5168\u6587<\/strong><\/span><\/a><\/p>\n<p><span style=\"color: #333399;\"><strong><em>\u672c\u6587\u65e0\u610f\u66ff\u4ee3\u5177\u4f53\u7684\u6cd5\u5f8b\u5efa\u8bae\u6216\u6cd5\u5f8b\u610f\u89c1\u3002\u5982\u679c\u60a8\u5e0c\u671b\u83b7\u53d6\u5173\u4e8e\u672c\u7b80\u62a5\u4e2d\u6240\u8ba8\u8bba\u4e8b\u9879\u7684\u8fdb\u4e00\u6b65\u5efa\u8bae\uff0c\u8bf7\u968f\u65f6\u8054\u7cfb\u6211\u4eec\u3002\u6211\u4eec\u975e\u5e38\u4e50\u610f\u63d0\u4f9b\u5e2e\u52a9\u3002<\/em><\/strong><strong><em>\u00a0<\/em><\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><em>E: <\/em><a href=\"mailto:gary.smith@loebsmith.com\"><em><span style=\"color: #333399;\">gary.smith@loebsmith.com<\/span><\/em><\/a><br \/>\n<em>E: <\/em><span style=\"color: #333399;\"><a style=\"color: #333399;\" href=\"mailto:robert.farrell@loebsmith.com\"><em>robert.farrell@loebsmith.com<\/em><\/a><\/span><br \/>\n<em>E: <span style=\"color: #333399;\"><a style=\"color: #333399;\" href=\"mailto:elizabeth.kenny@loebsmith.com\">elizabeth.kenny@loebsmith.com<\/a><br \/>\n<\/span><\/em><em>E: <\/em><span style=\"color: #333399;\"><a style=\"color: #333399;\" href=\"mailto:vanisha.harjani@loebsmith.com\"><em>vanisha.harjani@loebsmith.com<\/em><\/a><br \/>\n<\/span><em>E: <\/em><a href=\"mailto:vivian.huang@loebsmith.com\"><em><span style=\"color: #333399;\">vivian.huang@loebsmith.com<\/span><\/em><\/a><br \/>\n<em>E: <\/em><a href=\"mailto:faye.huang@loebsmith.com\"><em><span style=\"color: #333399;\">faye.huang@loebsmith.com<\/span><\/em><\/a><\/p>\n\n                <\/div>\n\n                              <\/div>\n                              <\/div>\n        \n                  <aside class=\" flex flex-col gap-7 lg:flex-1 xl:basis-[24.42%] xl:max-w-[24.42%]\">\n\n                          <div class=\" bg-[#FAFAFA] p-7 px-5 4xl:px-7 \">\n                <div class=\" flex flex-col gap-7\">\n                  <div class=\"flex gap-2.5\">\n                    <img decoding=\"async\" src=\"https:\/\/www.loebsmith.com\/wp-content\/themes\/loeb-smith\/public\/images\/home\/download.png\" alt=\"Download Resource\" class=\"size-max \" \/>\n                    <h2 class=\" text-[#6C6C6C] uppercase leading-normal tracking-[0.4px]\">\u4e0b\u8f7d\u8d44\u6e90<\/h2>\n                  <\/div>\n                  <div class=\"btn-wrapper\">\n                    <a href=\"https:\/\/www.loebsmith.com\/wp-content\/uploads\/2026\/03\/Legal-Briefing-Cayman-Islands-Economic-Substance-Regime-What-the-2026-Revision-Means-for-In-Scope-Entities.pdf\" class=\"btn btn-primary\" download>\u67e5\u770b\u5b8c\u6574 PDF<\/a>\n                  <\/div>\n                <\/div>\n              <\/div>\n                        \n                          <div class=\" bg-[#FAFAFA] p-7 px-5 4xl:px-7\">\n                <div class=\" flex space-x-2.5\">\n                  <img decoding=\"async\" src=\"https:\/\/www.loebsmith.com\/wp-content\/themes\/loeb-smith\/public\/images\/home\/people.png\" alt=\"Author\" class=\"size-max\" \/>\n                  <h2 class=\"text-[#6C6C6C] heading5 uppercase tracking-[0.4px]\">\u4f5c\u8005<\/h2>\n                <\/div>\n\n                <div class=\" mt-7 flex flex-col space-y-4\">\n                                        <a href=\"https:\/\/www.loebsmith.com\/cn\/people\/gary-smith\/\">\n                        <div class=\" flex space-x-3 items-center\">\n                          <img decoding=\"async\" src=\"https:\/\/www.loebsmith.com\/wp-content\/uploads\/2025\/09\/07-Gary-Smith.jpg\" alt=\"Gary Smith\" class=\"size-8 4xl:size-12 rounded-full\" \/>\n                          <span class=\"text-[#3B3B3B] heading6 font-bold leading-normal block\">Gary Smith<\/span>\n                        <\/div>\n                      <\/a>\n                                          <a href=\"https:\/\/www.loebsmith.com\/cn\/people\/robert-farrell\/\">\n                        <div class=\" flex space-x-3 items-center\">\n                          <img decoding=\"async\" src=\"https:\/\/www.loebsmith.com\/wp-content\/uploads\/2025\/09\/12-Robert-Farrell.jpg\" alt=\"Robert Farrell\" class=\"size-8 4xl:size-12 rounded-full\" \/>\n                          <span class=\"text-[#3B3B3B] heading6 font-bold leading-normal block\">Robert Farrell<\/span>\n                        <\/div>\n                      <\/a>\n                                          <a href=\"https:\/\/www.loebsmith.com\/cn\/people\/elizabeth-kenny\/\">\n                        <div class=\" flex space-x-3 items-center\">\n                          <img decoding=\"async\" src=\"https:\/\/www.loebsmith.com\/wp-content\/uploads\/2025\/09\/Liz2.jpg\" alt=\"|||Elizabeth Kenny\" class=\"size-8 4xl:size-12 rounded-full\" \/>\n                          <span class=\"text-[#3B3B3B] heading6 font-bold leading-normal block\">Elizabeth Kenny<\/span>\n                        <\/div>\n                      <\/a>\n                                          <a href=\"https:\/\/www.loebsmith.com\/cn\/people\/vanisha-harjani\/\">\n                        <div class=\" flex space-x-3 items-center\">\n                          <img decoding=\"async\" src=\"https:\/\/www.loebsmith.com\/wp-content\/uploads\/2025\/09\/Vs-Photo_2.jpg\" alt=\"||||||\" class=\"size-8 4xl:size-12 rounded-full\" \/>\n                          <span class=\"text-[#3B3B3B] heading6 font-bold leading-normal block\">Vanisha Hanjani \u54c8\u5609\u59ae<\/span>\n                        <\/div>\n                      <\/a>\n                                          <a href=\"https:\/\/www.loebsmith.com\/cn\/people\/vivian-huang\/\">\n                        <div class=\" flex space-x-3 items-center\">\n                          <img decoding=\"async\" src=\"https:\/\/www.loebsmith.com\/wp-content\/uploads\/2025\/09\/Group-1000009045.jpg\" alt=\"|Vivian Huang\" class=\"size-8 4xl:size-12 rounded-full\" \/>\n                          <span class=\"text-[#3B3B3B] heading6 font-bold leading-normal block\">Vivian Huang \u9ec4\u99a8\u6167<\/span>\n                        <\/div>\n                      <\/a>\n                                          <a href=\"https:\/\/www.loebsmith.com\/cn\/people\/faye-huang\/\">\n                        <div class=\" flex space-x-3 items-center\">\n                          <img decoding=\"async\" src=\"https:\/\/www.loebsmith.com\/wp-content\/uploads\/2025\/09\/05-Faye-Huang.jpg\" alt=\"Faye Huang\" class=\"size-8 4xl:size-12 rounded-full\" \/>\n                          <span class=\"text-[#3B3B3B] heading6 font-bold leading-normal block\">Faye Huang \u9ec4\u971e\u98de<\/span>\n                        <\/div>\n                      <\/a>\n                                    <\/div>\n              <\/div>\n            \n          <\/aside>\n              <\/div>\n  <\/div> \n<\/section>\n\n\n\n\n\n\n","protected":false},"excerpt":{"rendered":"<p>\u5f00\u66fc\u7fa4\u5c9b\u653f\u5e9c\u5df2\u9881\u5e03\u300a\u56fd\u9645\u7a0e\u52a1\u5408\u4f5c\uff08\u7ecf\u6d4e\u5b9e\u8d28\uff09\u6cd5\u300b\uff082026 \u5e74\u4fee\u8ba2\u7248\uff09\uff08\u4ee5\u4e0b\u7b80\u79f0\u201c\u7ecf\u6d4e\u5b9e\u8d28\u6cd5\u201d\uff09\u3002\u5b83\u6574\u5408\u4e86\u4e4b\u524d\u7684\u4fee\u8ba2\u5e76\u66f4\u65b0\u4e86\u6cd5\u89c4\u4ea4\u53c9\u5f15\u7528\uff0c\u4ee5\u786e\u4fdd\u4e0e 2024 \u5e74\u548c 2025 \u5e74\u4fee\u8ba2\u7684\u5f00\u66fc\u7fa4\u5c9b\u76f8\u5173\u516c\u53f8\u6cd5\u4fdd\u6301\u4e00\u81f4\u3002<\/p>\n","protected":false},"featured_media":5986,"template":"","meta":{"_acf_changed":true},"calendar-year":[388],"location":[296],"people-expertise":[317],"class_list":["post-7613","briefing-note","type-briefing-note","status-publish","has-post-thumbnail","hentry","calendar-year-388","location-cayman-islands","people-expertise-governance-regulatory-and-compliance"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.loebsmith.com\/cn\/wp-json\/wp\/v2\/briefing-note\/7613","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.loebsmith.com\/cn\/wp-json\/wp\/v2\/briefing-note"}],"about":[{"href":"https:\/\/www.loebsmith.com\/cn\/wp-json\/wp\/v2\/types\/briefing-note"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.loebsmith.com\/cn\/wp-json\/wp\/v2\/media\/5986"}],"wp:attachment":[{"href":"https:\/\/www.loebsmith.com\/cn\/wp-json\/wp\/v2\/media?parent=7613"}],"wp:term":[{"taxonomy":"calendar-year","embeddable":true,"href":"https:\/\/www.loebsmith.com\/cn\/wp-json\/wp\/v2\/calendar-year?post=7613"},{"taxonomy":"location","embeddable":true,"href":"https:\/\/www.loebsmith.com\/cn\/wp-json\/wp\/v2\/location?post=7613"},{"taxonomy":"people-expertise","embeddable":true,"href":"https:\/\/www.loebsmith.com\/cn\/wp-json\/wp\/v2\/people-expertise?post=7613"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}