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Corporate Structures Cayman Islands

Cadwalader, Wickersham & Taft LLP

Summer Reading: CRD VI, August 2025 - Cayman Ultimate General Partners In Subscription Facilities: Do They Ultimately Matter?

In subscription finance transactions where the borrower or another pledgor entity (such as a feeder fund or guarantor) is a Delaware limited partnership or a Cayman Islands exempted limited partnership (ELP), the role of the...more

Conyers

Cayman Entities and the Economic Substance Regime – Is Your Cayman Entity in Compliance?

Conyers on

As we gear up for the final quarter of 2024, this is an excellent time to review Cayman based entities with a financial year end of 31 December 2024 and consider the position of these entities with respect to the Cayman...more

Walkers

Cayman Islands Foundation Companies The Leading Vehicle for wrapping a DAO

Walkers on

Cayman Islands foundation companies ("FCs") remain the premier vehicle of choice for "wrapping" a Decentralised Autonomous Organisation ("DAO"). The FC structure balances the flexibility required for DAO operations with the...more

Carey Olsen

An overview of Cayman Islands foundation companies

Carey Olsen on

A foundation company is a vehicle unique to the Cayman Islands. It has features akin to a company, retaining separate legal personality and limited liability, whilst functioning in a manner similar to a civil law foundation...more

Conyers

The Impact of Cayman’s Revised Beneficial Ownership Regime on Trusts and Private Wealth Structures

Conyers on

The Cayman Islands is in the process of implementing fundamental changes to its beneficial ownership regime. Most significantly, these include the removal of exemptions applicable under the previous regime, as well as more...more

Conyers

Ready, Jet, Go!

Conyers on

Despite mounting environmental concerns and political pressure around the use of private jets, the private aviation sector continues to experience strong growth, particularly in the Middle East and Asia. With increasing...more

Conyers

An Overview of Cayman Islands Private Trust Companies

Conyers on

Many high-net-worth individuals and families use a private trust company (PTC) when looking to structure their family wealth. Given that settlors of trusts are sometimes reluctant to relinquish control over the assets...more

Conyers

The Rise & Rise Of Cayman Foundation Companies

Conyers on

Cayman Foundation Companies are booming in popularity. Statistics from the Register of Companies have shown a significant uptick in registrations in recent months. 2021 saw 281 per cent year-on-year growth in the...more

Orrick, Herrington & Sutcliffe LLP

New Offshore Economic Substance Rules Could Spell Significant Concern for PE Funds and Bermuda/Cayman/BVI-Based Structures

Traditionally, in the world of international tax planning, it has not been uncommon to see corporate structures utilizing entities organized in offshore jurisdictions that do not impose an income tax on corporate earnings –...more

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