Cayman Islands

Abstract This chapter provides an overview of Cayman Islands company law and the Cayman Islands insolvency and restructuring regime, including creditors’ winding up, just and equitable winding up and voluntary liquidation, the appointment of provisional and official liquidators, powers of officeholders, and schemes of arrangement. The chapter also considers the broad scope of investigative tools available to officeholders, shareholders, creditors, and other stakeholders in the Cayman Islands, including the appointment of inspectors, statutory clawback claims, interim injunctions, ancillary disclosure orders. This chapter serves as a resource for those seeking to understand the Cayman Islands’ insolvency and asset tracing landscape and the practical asset tracing tools available to insolvency practitioners and victims of fraud where assets can be traced to the Cayman Islands.