Fund Finance Laws and Regulations 2026 – Jersey
The Appleby Jersey team provides comprehensive insight into legal trends and developments in the fund sector in 2026.
Fund Finance Laws and Regulations 2026 – Mauritius
The Mauritius fund industry demonstrated significant resilience and adaptability in 2025, successfully navigating a complex period of global tax reform and heightened regulatory standards. The year was defined by the integration of the 2025 Finance Act’s new tax framework (including the Qualified Domestic Minimum Top-Up Tax, or QDMTT) and a reinforced focus on economic substance, such as the two resident director rule for global business companies (GBCs). This pivot has further solidified the jurisdiction’s move from a tax-led financial centre to a substance-based one. Private equity and debt funds, particularly those focused on African and Asian markets, continue todominate the landscape, with Mauritius retaining its top-tier ranking as an investment gateway for Africa. The variable capital company (VCC) structure remains a popular choice for its flexibility, supplemented by a mature ecosystem of legal and administrative experts.
CIMA Launches Prudential Information Survey for SIBA Registered Persons
The Cayman Islands Monetary Authority (CIMA) has published a General Industry Notice launching a new Prudential Information Survey for Registered Persons under the Securities Investment Business Act (SIBA) of the Cayman Islands.
First Major Update of Jersey Companies Law since 2014 Simplifies and Enhances the Jersey Company
Our experts explain the first major update of Jersey Companies Law since 2014.
Bermuda: Chambers Insurance & Reinsurance Guide 2026
The guide provides the latest information on sources of insurance and reinsurance law, overseas-based insurers or reinsurers, making an insurance contract, intermediary involvement, alternative risk transfer (ART) transactions, warranties, conditions precedent, insurance disputes and insurtech.
Seychelles Virtual Asset Regulation: The Reality Check of 2025
The cryptocurrency industry's relationship with Seychelles changed fundamentally in 2025. What began as a relatively straightforward licensing regime has evolved into something far more demanding, and firms that haven't kept pace with this evolution are now facing difficult conversations with the Financial Services Authority (FSA)
Fund Finance Laws and Regulations 2026 – Guernsey
The Appleby Guernsey team provides comprehensive insight into legal trends and developments in the fund finance market.
Fund Finance Laws and Regulations 2026 – Bermuda
The Bermuda fund industry sees investment predominantly from North America and Europe, and therefore trends in the Bermuda fund finance market track the major onshore markets. Although there is no overall data reporting service for the local fund finance market, anecdotal reports from many of the major facility lenders, as well as Appleby practitioners, anticipate that there will continue to be a high demand for capital call or subscription line facilities. That is not to say, of course, that other structures such as NAV facilities will not be utilised.
Extracting capital from a Bermuda company
It is widely accepted that one of the main purposes of a business is to create value for its shareholders, who contribute significant capital into entities, hoping that value will be returned to them.
Maritime Due Diligence: Mauritius at crossroads
The year 2025 has witnessed a wave of revocations of Authorised Companies’ Licenses – more than 25 - by the Financial Services Commission (FSC) in Mauritius, pursuant to section 74(5) of the Financial Services Act.
Listing high yield bonds on The International Stock Exchange (TISE)
An insight into listing high yield bonds on The International Stock Exchange (TISE).
