In April 2016 the Cayman Islands Tax Information Authority (TIA) issued Guidance notes (the Cayman CRS Guidance Notes) to aid compliance with the Cayman Common Reporting Standard (CRS) Regulations and to provide guidance on aspects of the CRS that are particular to the Cayman Islands.

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FOCUS, Vol. 68, Issue 3/2026

In this issue, we examine Bahamian financial services through the introduction of usufructs; explore how intestacy, forced heirship, and...

The Evolution of Bahamian Financial Services: Usufructs and the Future of Wealth Structuring

In The Bahamas, several key themes have dominated developments in the legal and regulatory framework for financial services so...