The Cayman Islands recently published The Limited Liability Partnership Bill, 2017 (“LLP Bill”), which will, when it becomes law, create a limited liability partnership (“LLP”) structure in the Cayman Islands. This will be an important tool for persons engaged in structuring investment vehicles, and is an alternative to the existing exempted limited partnership (“ELP”) structure under the Exempted Limited Partnerships Law (“ELP Law”).

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VAT Update in The Bahamas

VAT Exemption on Unprepared Foods Effective 1 April 2026 unprepared foods will be exempt from VAT. Note, however, that...

FOCUS Vol. 68, Issue 1/2026

Trust Protectors: Privy Council Clarifies the Scope of Protector Powers by N. Leroy Smith Why 2026 Is the Year...