Cayman Islands: Corporate Governance

Plume Foundation SEZC has established itself within Cayman Enterprise City's special economic zones to support the Plume blockchain network's governance and growth.

The Cayman Islands operates as a common law jurisdiction based on the English model, offering diverse corporate vehicles including exempted companies, limited liability companies, and exempted limited partnerships. With no income, corporate, or capital gains taxes, the jurisdiction provides flexible structures for international business operations while maintaining robust regulatory frameworks for corporate governance, employment law, and anti-money laundering compliance.

The Cayman Islands introduced significant regulatory changes in Q1 2026, including increased annual fees for regulated entities, extended deadlines for Common Reporting Standard compliance, and a new statutory framework for tokenised fund structures.

The Perpetuities (Amendment) Act, 2024 (the Act) has now been in effect for just over a year marking a significant evolution in the Cayman Islands trust law framework.

As Asia continues to attract both regional and international investors, understanding the prevailing trends and distinguishing features of Asia-focused funds, especially in comparison to their non-Asia counterparts...

While the fundraising environment continued to be challenging throughout 2024, private equity capitalised on the recovery of the financial markets following the prolonged...

Here are some common compliance questions that arise for Mutual or Private Funds in the Cayman Islands following the Cayman Islands Monetary Authority's (CIMA) issuing...

Capital Markets Comparative Guide for the jurisdiction of Cayman Islands, check out our comparative guides section to compare across multiple countries

The Beneficial Ownership Transparency Act 2023 (BOT Act) and the Beneficial Ownership Transparency Regulations (BOT Regulations) came into effect on 31 July 2024. The key changes to be brought about...