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OECD releases roadmap for corporate tax overhaul

The 129 members of the OECD/G-20 Inclusive Framework on Base Erosion and Profit Shifting have agreed on a timeline for reaching a new global...

Do we need a new global currency?

Governments and countries must ultimately live within their means as well. Governments can spend more than they receive in taxes by borrowing, but purchasers of their debt will stop lending to any government whose debt they think is growing too large for the government to service.

Increasing volatility at the intersection of intellectual property and restructuring law

Recent fireworks between tech giants Apple and Samsung illustrate the intensity of modern battles over intellectual property rights. Even for companies whose business does not so obviously hinge on patent and trademark rights, however, an intellectual property license can be a small but vital lynchpin holding together the non-tech aspects of a company’s traditional manufacturing or other operations. 

 

Hidden in plain sight:

What really caused the world’s greatest financial crisis? The prevailing narrative, as articulated by President Obama and his allies, was that the crisis was caused by insufficient government regulation.   

 

The impact of the new financial reform legislation

President Obama has signed into law the Private Fund Investment Advisers Registration Act of 2010 as part of the broader Dodd-Frank Wall Street Reform and Consumer Protection Act, which enacts sweeping changes to the US financial regulatory system intended to address both the causes of the recent financial crisis and other perceived gaps in US financial regulation.

New market for Cayman’s real estate industry

The topic of financial technology will have been discussed at length within this current edition of Cayman Financial Review. No doubt experts in the...

EU tax haven blacklist and amendments to 4AML directive on third countries pose challenges...

On Dec. 5, 2017, the European Council issued its conclusions on the EU list of non-cooperative jurisdictions for tax purposes. The conclusions also set...
Four business executives standing on steps outside a large old-style building.

Getting it done on time and getting it done right

We are often advised against leaving things to the last minute (and for good reason). However, for those working in the financial services industry,...

Better bank reporting: Aligning reports with shareholder value

While their financial statements have become significantly more transparent and consistent, it is becoming more difficult to discern the overall message. Investors are presented with an abundance of financial data, but struggle to identify relevant information.   

 

The Relentless Revolution: A history of capitalism

UCLA Professor of History Emeritus Joyce Appleby has written a history of capitalism that is broad in its coverage of the subject, novel in its interpretation of capitalism’s effects, and, because of a lack of constant documentation and reference to literature, a book that happily takes on the tone of a story

In kind redemptions: A fair deal

In a recent judgement of the Grand Court in the matter of FIA Leveraged Fund (unreported, Grand Court, 18 April 2012), the Court has laid down some general principles applicable to the in kind or in specie distribution of fund assets to redeemed investors and the proper exercise by directors of the power and discretion to make payments in kind.

Cayman Islands: Well positioned

The world as we have created it is a process of our thinking, it cannot be changed without changing our thinking.

 

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...
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Trusts (Amendment) Law, 2019

The Cayman Islands in keeping with its position as a leading financial services jurisdiction, recently updated its Trusts Law again, following its last set...

Aircraft Registry in the Cayman Islands

Even though the standards to register an aircraft are rigid and specifications must be exact in order to qualify, this has led the Cayman Islands registry to be highly recognised and respected throughout the aviation industry internationally.

A Greek tragedy and an EU crime

Let’s start with being provocative: The utterly corrupt path leading to the Greek debt default theater is filled with faux EU pressures, chicanery and bribes, overt and implied, by all 11 sides. 

 

Trade Policy Disaster: Lessons from

At the beginning of the Great Depression, world trade dropped by an “astounding 65 per cent in gold-dollar terms”.  

 

Law Talk

A recent decision of the Grand Court of the Cayman Islands in Re China Shanshui Cement Group Limited looked at the ability of Cayman...

Taking the temperature on Tourism

Like any successful brand, the Cayman Islands has had to take serious stock of its tourism product to remain competitive among other sun destinations, both in the Caribbean, and beyond.

Quarterly Review

Cayman’s bond rating ‘stable’ The Cayman Islands government’s debt rating has stayed the same and maintains a “stable” outlook going forward, according to Moody’s Investors...
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