Offshore PC&T developments in the Cayman Islands and BVI in 2012

Appleby partner and private client and trusts specialist Carlos de Serpa Pimentel provides an overview of offshore PC&T developments in the Cayman Islands and British Virgin Islands in the year 2012.

There were no notable changes to the primary trusts legislation1 of the Cayman Islands in 2012. In addition, no notable trust cases were reported in 2012, although the courts were busy hearing several major trials and at least one significant judgment is expected to be delivered in early 2013. The cases under review have all been dealt with in the Financial Services Division of the Grand Court, which is the division of the Grand Court established in 2009 to deal with complex and high-value commercial and trust litigation matters.

The Cayman Islands has entered a significant number of tax information agreements (TIEAs), with more than 30 in force to date. In 2012 the Cayman Islands continued to show commitment to this process by entering TIEAs with Italy, Qatar and the Czech Republic. The Cayman Islands remains committed to expanding its network of TIEAs in 2013 and beyond…

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