Bell Rock glossary
Companies Act
The principal Cayman statute governing the incorporation, administration and winding-up of companies.
The Companies Act is the principal Cayman Islands statute governing companies; their incorporation, share capital, administration, filings, and winding-up. It provides for exempted companies and segregated portfolio companies, among other types, and sets out core requirements such as maintaining a registered office and statutory registers. It is the foundational legislation underpinning most Cayman corporate and fund vehicles, supplemented by specific Acts for LLCs, partnerships and foundations.
Related guidance
Tax Information Authority · Statement of Guidance
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