Cayman Islands foundation companies revisited. Issue 6 (28th June 2018) - Pursall, Tony
Abstract: Since last year's article was published, the Foundation Companies Law has come into force in the Cayman Islands and the first foundation companies have been incorporated. In addition to a summary of the main provisions of the legislation, this article reviews the uses to which foundation companies have been put so far, as well as the areas in which they are attracting the most interest, including their possible use in initial coin offerings.