2024 11 18 – THE CASE FOR CAYMAN ISLANDS FUNDS

Executive Summary:

Cayman Islands as a Premier Funds Jurisdiction
The Cayman Islands continues to hold its position as the leading jurisdiction for alternative investment fund domiciliation, with over 30,000 registered funds as of 2024. Its appeal lies in political and economic stability, a robust legal system based on English common law, and efficient company formation processes. The jurisdiction’s tax neutrality, absence of exchange controls, and strong regulatory oversight by the Cayman Islands Monetary Authority (CIMA) further reinforce its global reputation.

Key Advantages and Growing Demand
Global fund managers are drawn to the Cayman Islands for its sound anti-money laundering framework, ease of enforcement of foreign judgments, and alignment with international arbitration standards. Despite competition from “onshore” jurisdictions like Singapore and Luxembourg, Cayman Islands funds remain highly versatile and are often integrated into multi-jurisdictional structures. This adaptability ensures the Cayman Islands will continue to thrive as a top choice for fund managers navigating complex regulatory and cross-border investment environments.