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The Cayman Islands and Ireland are the leading jurisdictions for structured finance, offering a combination of legal certainty, tax efficiency, and regulatory sophistication that makes them the default choice for originators, arrangers, and investors across global capital markets. Structured finance encompasses a broad range of transactions in which financial assets are pooled within purpose built legal entities, which in turn issue notes or securities to investors, transferr

Americas Region: British Virgin Islands (BVI) Staying ahead of regulatory and financial reporting obligations is an essential part of running a compliant and well governed business. The following compliance calendar provides a practical overview of key accounting, financial reporting and regulatory deadlines for entities incorporated or operating in the BVI, covering BVI FSC requirements, books and records, financial statements, economic substance, FATCA and CRS reporting req

UK companies are required to prepare annual accounts and financial statements, filing them with Companies House and reporting to HMRC. Here's a clear overview of what's required and how we can help. Keeping your books and records Every UK company must maintain accurate accounting records throughout the year. These records are the foundation for everything else, annual financial statements, tax returns, and any potential audits. Preparing your annual financial statements At th

Private Funds Cayman Islands Private Funds – Fund Annual Return Services The introduction of the Cayman Islands Private Funds Act (PFA) has brought with it a set of meaningful compliance obligations for private fund operators. Among the most important of these is the requirement to submit a Fund Annual Return (FAR) to the Cayman Islands Monetary Authority (CIMA) on an annual basis. Regulatory Background All private funds registered with CIMA are required to submit a FAR Form

Americas Region: Cayman Islands Staying ahead of regulatory and financial reporting obligations is an essential part of running a compliant and well governed business. The following compliance calendar provides a practical overview of key accounting, financial reporting and regulatory deadlines for entities incorporated or operating in the Cayman Islands, covering CIMA requirements, books and records, financial statements, economic substance, FATCA and CRS reporting requireme

Americas Region: Delaware Staying ahead of regulatory and financial reporting obligations is an essential part of running a compliant and well governed business. The following compliance calendar provides a practical overview of key accounting, tax, and regulatory deadlines for entities incorporated or operating in Delaware, covering books and records, financial statements, tax filing and payment deadlines, annual franchise tax obligations, FATCA reporting requirements, and a

In private equity, private credit and structured finance, SPVs and holding companies are essential tools for managing investments, risk and cash flows across borders. Four jurisdictions frequently used together are the Cayman Islands, BVI, Ireland and Cyprus , each serving a distinct role within global structures. Why These Jurisdictions Are Used Cayman Islands & BVI are typically used at investor or fund level for holding, co-investment and blocker vehicles. They offer t

What is an SPV An SPV is a legally separate entity created for a specific, limited, and predefined purpose. SPVs are commonly used in cross border investments and structured finance transactions to isolate financial risk, hold assets, raise capital, or facilitate a particular project or investment. What are SPVs Used For SPVs can serve a wide range of functions depending on the industry and transaction structure, including: Asset holding Acquisitions Risk isolation Financing

Pure Equity Holdings Companies - Annual Filing Overview The International Tax Co-operation (Economic Substance) Act (ESA) was introduced in the Cayman Islands in response to the OECD’s Base Erosion and Profit Shifting framework. Under the ESA, any relevant entity which carries on a relevant activity and receives relevant income in a financial period must satisfy the economic substance test in relation to that activity (ES Test) and make an annual filing with the DITC. Relevan

Filing an Annual Return Overview Effective January 1, 2023, all companies incorporated or registered in the BVI are required to file a financial return (“Annual Return”) with their Registered Agent each year. This new Annual Return requirement does not apply to companies that are listed, regulated in the BVI, file tax returns with the BVI Inland Revenue or are in liquidation. Reporting Requirements The Annual Return template comprises a balance sheet and profit and loss state