Latest Briefings

Trustees – finding certainty in uncertain times

There is an old saying, attributed to the French Philosopher Voltaire, that ‘doubt is not a pleasant condition but certainty is an absurd one’. For trustees of trusts governed by the laws of the Cayman Islands (Cayman), and indeed for trustees worldwide, doubt as to the future value of trust assets (and as to the future needs or actions of beneficiaries) may be their new default condition as they deal with the upheaval brought on by recent global events.

Update on economic substance in the Cayman Islands

Along with its fellow Crown Dependencies and Overseas Territories, the Cayman Islands now has comprehensive economic substance legislation, under which in-scope entities that carry on particular activities are required to demonstrate economic substance in Cayman.

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