ARTICLE · 01 MARCH 2018

Country-by-Country Reporting

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

Cayman IslandsTax

Tim Frawley

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

https://www.maplesandcalder.com/news/article/cayman-islands-country-by-country-reporting-preparation-for-portal-launch-1649/

This is relevant to any entity resident in Cayman which is part of a multinational enterprise group and where the consolidated group annual revenue is US$850m or more. Investment entities have no specific exemptions although in applying the tests most should not meet the threshold requirements.

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.

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