The Cayman Islands Government published the Tax Information Authority (International Tax Compliance) (Common Reporting Standard) (Amendment) Regulations, 2025 in the Legislation Gazette on 27 November 2025, introducing significant changes to the timing and obligations of CRS filings. These amendments take effect from 1 January 2026, aligning Cayman with the OECD’s updated CRS 2.0 and the Crypto-Asset Reporting Framework (CARF). Filing Deadlines […]

Our summary of upcoming filing deadlines across the jurisdictions that Marbury services.

The Cayman Islands Monetary Authority (CIMA) has announced a one‑time amnesty scheme for directors who have failed to comply with registration or licensing obligations under the Directors Registration and Licensing Act (Revised)(DRLL). The amnesty, running from 16 September to 15 October 2025, provides an opportunity for non‑compliant directors to regularise their status without facing the usual penalties, provided […]

Entities are reminded of their obligation to file their BVI Annual Financial Return (AFR) within nine months of the financial year end. Please see the below table of key AFR dates for the most common financial year periods and the applicable due and filing deadlines commencing financial year end (FYE) 31 December 2024. Our original […]

Special Purpose Vehicles (SPVs) are the workhorses of the financial structuring industry, long served as a mechanism for isolating “ringfencing” financial risk and safeguarding parent entities. Today, however, their role has evolved far beyond risk mitigation. SPVs are now central to structuring sophisticated investment strategies, streamlining capital deployment, and navigating increasingly complex regulatory landscapes.

From venture capital and private equity to infrastructure and securitisation, SPVs offer a flexible and efficient platform for deal execution and asset management. Yet, as their strategic importance grows, so too does the complexity of managing them—particularly across multiple jurisdictions.

Following on from the Bermuda’s Corporate Income Tax Act 2023, the Government of Bermuda has now issued the Corporate Income Tax (Administrative) Regulations 2025 (the CIT Regulations), which took effect on 2 June 2025. These CIT Regulations provide the operational framework for the 15% corporate income tax regime introduced under the Corporate Income Tax Act 2023 […]

Under the Cayman Islands Companies Act (Revised), there are two principal routes to voluntarily terminate a company’s existence: Each process has distinct procedural requirements, timelines and implications. Voluntary Liquidation Voluntary liquidation is generally the suggested where a company has been conducting business on a regular basis or has assets, liabilities and / or creditors. For […]

As part of the UK government’s ongoing efforts to modernise corporate transparency and combat economic crime, Companies House has announced significant changes to the way companies must file annual accounts, effective 1 April 2027. These reforms form part of the Economic Crime and Corporate Transparency Act 2023, and follow earlier measures such as mandatory identity verification for directors […]

Hong Kong’s Mandatory Provident Fund (MPF) system managed and overseen by the Mandatory Provident Fund Schemes Authority (MPFA), is undergoing a digital transformation with the phased rollout of the eMPF Platform —a centralised infrastructure designed to simplify MPF administration, reduce costs, and improve user experience for employers and employees. While the platform promises long-term efficiencies, the […]

Jurisidiction Filing type Filing deadline Applicable entities Documents required for filing Authority Seychelles 1st Bi-Annual Accounting Records Submission 31 July 2025 All Seychelles companies Accounting records/documentation underpinning a transaction, including but not limited to:bank statements;receipts;invoices;vouchers;title documents;contracts and agreements; andledgers Registered Agent Cayman Islands CRS/FATCA Reporting for all Financial Institutions 31 July 2025 FATCA/CRS Reporting entities […]