Establishing Investment Funds in the Cayman Islands
We are pleased to present our 2018 guide to establishing investment funds in the Cayman Islands.
The Cayman Islands continues to be the leading jurisdiction for fund formation. Cayman’s commitment to maintain a balanced regulatory framework coupled with the long established and sophisticated accounting and legal frameworks have continued to solidify this top position among the global investment community.
Local stakeholders have continued to adapt to the demands of investors and regulators resulting in a number of industry developments over the past year. Anti-money laundering legislation has been revised, a new legal structure has been introduced - the exempted limited liability partnership - and a pragmatic solution to further collaborate with international bodies in handling beneficial ownership information requests is now in place. These events and additional guidance on the regulatory requirements for anti-money laundering procedures, the beneficial ownership regime and technical accounting and disclosure updates remain outside of the scope of this document. We would be happy to discuss these industry developments with you further.
We hope that you find this publication helpful. As always, we encourage you to contact your local Deloitte firm or the Deloitte Cayman Islands office for additional information or assistance.
Partner | Audit
Deloitte & Touche, Cayman Islands