This article explains the framework of the Cayman Islands’ Economic Substance regime, introduced via the International Tax Cooperation (Economic Substance) Act (effective 2019) and updated for 2025. It covers the nine “relevant activities” (such as banking, insurance, fund-management, IP, headquarters function), the definition of relevant entities and exemptions, the annual notificati... https://enterslice.com/learning/ky/cayman-islands-economic-substance-rules/