The Common Reporting Standard Regulations (the “Regulations”) were published in the Gazette on October 16, 2015 and are now in force in the Cayman Islands. The Regulations will only apply to “Reporting Financial Institutions” which are defined as depository institutions, custodial institutions, investment entities and specified insurance companies located in the Cayman Islands.

Download PDF

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...