Cayman Islands: Tax Treaties

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Cayman CRS PPoC: Local Contact Requirements

The Cayman Islands has introduced a new local nexus requirement for Common Reporting Standard compliance, mandating that Financial Institutions appoint a Principal Point of Contact with a physical presence in the Cayman Islands. With the 31 January 2027 deadline approaching and penalties of CI$10,000 for non-compliance, FIs must urgently review their current registrations and ensure their appointed contacts meet the updated territorial requirements.

Cayman Islands Tax

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Stuarts Law

Cayman Islands Local PPOC Requirement

The Cayman Islands has implemented new regulations requiring every Cayman Financial Institution to designate a Principal Point of Contact based locally, with an extended compliance deadline now set for January 2027. This development represents a significant component of the jurisdiction's broader CRS 2.0 implementation framework, creating new operational obligations for financial institutions operating in the territory.

Cayman Islands Tax

SH

Stuarts Law

Update On Cayman Islands CRS Self-certifications And Reporting

Further to our recent update, the DITC has issued an updated CRS Entity Self-Certification Form and Individual Self-Certification Form to reflect the recent amendments to the CRS as implemented in the Cayman Islands.

Cayman Islands Tax

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Walkers

Private Client Guide 2024 - Cayman Islands (Legal 500)

This guide to the Cayman Island's private client sector includes commentary on tax, trusts, foundations and private wealth structures used within the jurisdiction...

Cayman Islands Tax

CO

Carey Olsen

International Comparative Legal Guide To Corporate Tax 2023

European Union Tax

MG

Maples Group

Proposed EU Directive On "shell" Entities – The Impact On International Business

European Union Tax

MG

Maples Group

Putting Cayman In Context: The Truth About Onshore Taxes

Cayman Islands Tax

CF

Cayman Finance

Private Client Guide 2021

Cayman Islands Tax

W

Walkers

Cayman Finance Submission OECD Consultation: Pillar One And Pillar Two Blueprint

Cayman Islands Finance

CF

Cayman Finance

Private Wealth 2020

Cayman Islands Wealth Mgt

MG

Maples Group

Liquidity And Transparency: Why Tax Neutral Hubs Matter In Critical Times

Worldwide Strategy

CF

Cayman Finance

Cayman Islands And The EU List Of Non-Cooperative Tax Jurisdictions

European Union Tax

MG

Maples Group

Cayman Islands Tax Neutrality Overview

Cayman Islands Tax

CF

Cayman Finance

Private Client 2019

Cayman Islands Tax

MG

Maples Group

CIMA Finalises New Rules On AML / CFT / CPF Compliance And Financial Sanctions In The Cayman Islands

Cayman Islands Government

MG

Maples Group

When Shareholder Meetings Become Battlegrounds: Lessons From Han Vision Holdings Ltd v Raffles Interior Ltd (No. 3)

Cayman Islands Commercial

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Walkers

Private Credit In The Middle East: Building Flexible Structures With Cayman Islands Vehicles

Cayman Islands Finance

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Walkers

CIMA Publishes New AML Compliance Rules

Cayman Islands Finance

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Stuarts Law

New CIMA Rules On AML/CFT/CPF Compliance And Financial Sanctions Issued In The Cayman Islands

Cayman Islands Government

A

Appleby

International Tax-Co-Operation (Economic Substance) Bill, 2018

Continuing its ongoing commitment to the development and maintenance of the very highest standards of economic and financial propriety,

Cayman Islands Tax

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Walkers

Cayman Reacts To Inclusion On Tax Graylist

The EU has not blacklisted the Cayman Islands as uncooperative in tax matters. But Cayman's inclusion on a graylist of countries that have promised to address certain deficiencies by the end of 2018...

Cayman Islands Tax

TT

Travers Thorp Alberga

Mr. Moscovici And His EU Lists Of Many Colours

For those with better things to do than follow the machinations of EU tax policy, we should state that Mr. Moscovici is French.

Cayman Islands Tax

TT

Travers Thorp Alberga

Country-by-Country Reporting

The Cayman Islands continues to push forward with adoption of this OECD reporting framework under the BEPS initiative.

Cayman Islands Tax

MG

Maples Group

Real Estate 2018 (Cayman Islands)

Cayman Islands Real Estate

MG

Maples Group

Asset Managers Are Under Increasing Regulator Pressure To Revamp Their Current Structures, According To New Report

Cayman Islands Tax

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Intertrust

Introduction To Automatic Exchange Of Information For Cayman Islands Investment Funds

Worldwide Finance

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Harneys

Private Client International Comparative Legal Guide 2017: Cayman Islands

Cayman Islands Tax

MG

Maples Group

The International Comparative Legal Guide To: Private Client 2017 (Cayman Islands)

Cayman Islands Tax

MG

Maples Group

Sea Of Change: Charting India's Offshore Opportunities

Worldwide Wealth Mgt

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Walkers

Private Client International Comparative Legal Guide 2016: Cayman Islands

Cayman Islands Tax

MG

Maples Group

Cayman LLCs – A Vehicle To Unlock Foreign Tax Reclaim Entitlements

Cayman Islands Wealth Mgt

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Harneys

Miliband Is Hopelessly Out Of Touch On Tax Avoidance

Cayman Islands Tax

TT

Travers Thorp Alberga

A Long Commitment To Transparency

Cayman Islands Wealth Mgt

CF

Cayman Finance

Private Client International Comparative Legal Guide 2016: Cayman Islands

In this Q&A Nigel Porteous and Alex Way provide an overview of private client law and policy as it relates to the law in the Cayman Islands.

Cayman Islands Tax

MG

Maples Group

Cayman LLCs – A Vehicle To Unlock Foreign Tax Reclaim Entitlements

Brian Sapadin, Executive Director of GlobeTax, discusses the benefits of tax reclamation and the opportunities presented by the new Cayman LLC draft legislation.

Cayman Islands Wealth Mgt

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Harneys

Miliband Is Hopelessly Out Of Touch On Tax Avoidance

Sir, with his comments on the role of the overseas territories, Labour leader Ed Miliband shows himself as more hopelessly out of touch in relation to international tax avoidance than in relation to domestic matters.

Cayman Islands Tax

TT

Travers Thorp Alberga

A Long Commitment To Transparency

Cayman as a jurisdiction has consistently demonstrated a commitment to transparency and embraced international initiatives like no other international financial centre

Cayman Islands Wealth Mgt

CF

Cayman Finance

Lateral Thinking: Cayman Islands SPVs Tax Resident In Ireland

Cayman Islands Finance

MG

Maples Group

Cayman Islands Funds And US FATCA

On 18 March 2010, the Hiring Incentives to Restore Employment Act of 2010 added chapter 4 to Subtitle A ("Chapter 4") of the US Internal Revenue Code (the "Code").

Cayman Islands Tax

MG

Maples Group

Cayman Islands SPVs And US FATCA (Including Cayman CLO Issuers)

Further to our prior client updates on the US Foreign Account Tax Compliance Act, we are pleased to confirm that on 29 November 2013 the Cayman Islands signed a Model 1(b) intergovernmental agreement with the United States.

Cayman Islands Tax

MG

Maples Group

Cayman Islands Signs FATCA IGA With US

Further to our prior client updates on the US Foreign Account Tax Compliance Act ("FATCA"), we are pleased to confirm that on 29 November 2013 the Cayman Islands signed a Model 1(b) (i.e. non-reciprocal) intergovernmental agreement with the United States ("US IGA").

Cayman Islands Tax

MG

Maples Group

Cayman Decision On Tax Information Exchange: Transparency Undermined Or Rule Of Law Upheld?

British Prime Minister David Cameron, speaking in the House of Commons on 9 September 2013, finally went on record to say what the British Overseas Territories and Crown Dependencies with international financial centres have long been saying.

Cayman Islands Tax

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Appleby

Tax Information Exchange And The Cayman Islands Bill Of Rights

Cayman Islands Tax

TT

Travers Thorp Alberga

The Arrival Of FATCA

Cayman Islands Tax

CF

Cayman Finance

Cayman Signs TIEA With Brazil

Cayman Islands Tax

MF

Mossack Fonseca Group

Cayman Commits To Automatic Tax Information Exchange

Cayman Islands Tax

CF

Cayman Finance

Cayman Islands And Brazil Sign Tax Agreement

Cayman Islands Tax

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Dillon Eustace

The Bahamas Concludes 25th TIEA With Korea

Cayman Islands Tax

HJ

Higgs & Johnson

Fiction And Fact: The Financial Times And Cayman Islands Hedge Fund Transparency

Cayman Islands Wealth Mgt

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Travers Thorp Alberga

Hedge Funds In The Cayman Islands

Cayman Islands Wealth Mgt

MG

Maples Group

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