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Cayman Islands company law is primarily codified in the Companies Law (2013 Revision), and to a lesser extent in the Securities and Investment Business Law (2011 Revision). The Cayman Islands is a leading Offshore Financial Centre, and financial services forms a significant part of the economy of the Cayman Islands. Accordingly company law forms a much more prominent part of the law of the Cayman Islands than might otherwise be expected. ==Registering a company== In the Cayman Islands any one or more persons may by subscribing their name to a company memorandum incorporate a company for a lawful purpose.〔Companies Law, section 5.〕 In practice, companies are almost invariably formed by professional trust companies rather than members of the public. Under the Companies Law it is possible to register companies as either a company limited by shares or a company limited by guarantee.〔Companies Law, sections 8 and 9.〕 A company limited by guarantee may also be incorporated with a share capital. In practice the vast majority of companies are incorporated as companies limited by shares. Where a company will carry out its business principally outside of the Cayman Islands, it will normally be registered as an exempt company.〔Companies Law, section 163.〕 This broadly replicates the International Business Company concept from other jurisdictions, except that in relation to exempt companies, there is no tax saving. The main benefit of registering as an exempt company is that exempt companies do not need to file accounts. Exemption companies can also be registered as limited duration companies,〔Companies Law, section 178(1).〕 or as special economic zone companies.〔Companies Law, section 182A(1).〕 Limited duration companies are required to include “LDC” or “Limited Duration Company” in their name,〔Companies Law, section 179(1)(b)(ii).〕 and special economic zone companies are required to include “SEZC” or “Special Economic Zone Company” in their name.〔Companies Law, section 182B(1)(a)(ii).〕 In the Cayman Islands company may also further be registered specifically as segregated portfolio company.〔Companies Law, section 213.〕 A segregated portfolio company is a company which segregates the assets and liabilities of different classes of shares from each other and from the general assets of the company.〔Companies Law, section 220 and 221.〕 All segregated portfolio companies are required to include the designation "SPC" or “Segregated Portfolio Company” in full within their name.〔Companies Law, section 215.〕 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Cayman Islands company law」の詳細全文を読む スポンサード リンク
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