The Cayman Official Gazette Feb. 5 published Law No. LG7, S10, the consolidated text of the 2026 revision of the International Tax Co-operation (Economic Substance) Act, as of Dec. 31, 2025. The law includes measures referencing: 1) 2025 amendments to the Partnership Act, Exempted Limited Partnership Act, Limited Liability Companies Act, Banks and Trust Companies Act, and Local Companies (Control) Act; and 2) current year amendments to the Trade and Business Licensing Act. [Cayman Islands, Government Portal, 02/05/26]
Reference:
View Law, Official Gazette No. LG7, S10/2026, Supplement No. 10. View Announcement. View Gazette Index.
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