LATEST ARTICLES

Cayman’s maritime industry poised for growth – but let’s take a measured approach

At the beginning of May, I was invited to participate as a speaker at the Cayman Islands Shipping Summit held during the first annual...

Quarterly review

Tax transparency Beneficial ownership: Government says US must sign first The Cayman Islands will not adopt a mechanism for the exchange of beneficial ownership data that...

What is tax avoidance?

There seems to be a fair amount of confusion in the public discourse between the idea of tax avoidance and that of tax evasion....

Alina Mungiu-Pippidi: ‘The Quest for Good Governance: How Societies Develop Control of Corruption’

Corruption is a major factor impeding economic development and growth, good governance and the rule of law. Efforts to illuminate or at least greatly...

Do we need central banks?

All of us alive today have lived in the age of central banks – notably the U.S. Federal Reserve, the Bank of England, the...

The ‘useful purpose’ of offshore financial centers

Recently, 355 economists signed a letter co-ordinated by Oxfam arguing that tax havens have “no useful purpose.” There is a history in the U.K....

Now that it is clear the U.S. will not ‘reciprocate’ on FATCA, will ‘partner’...

As I have warned for several years now, “partner” governments signing legally defective Foreign Account Tax Compliance Act (FATCA) intergovernmental agreements under promises from...

What the taxman sees

That turmoil will be occurring in a world where there is already significant upheaval on the horizon from the OECD’s Base Erosion and Profit...

Liquidity and Cayman funds

Prior to investing in a Cayman Islands-based investment fund, it is customary for a proposed investor to ask the Cayman fund’s directors or investment...

Why the current investment climate favors Cayman captives

The sun shines on the Cayman Islands – that’s a given. But it also shines on Cayman’s captive insurance industry, despite record global yields....

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