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Guidance on the new Cayman Islands Beneficial Ownership Regime

The Cayman Islands’ Beneficial Ownership Transparency Act, 2023 (BOTA) came into effect on 31 July 2024. The Act aims to align the Cayman Islands' regime with global standards such as the US Corporate Transparency Act. This act replaces the previous beneficial ownership reporting regime introduced in 2017 and introduces several key updates to align with international standards. The new regime mandates more comprehensive transparency measures concerning beneficial ownership to combat money laundering, tax evasion, and terrorist financing.

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