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ARTICLE · 05 FEBRUARY 2019

Private Client 2019

Maples Group
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There is no direct taxation in the Cayman Islands.

Cayman IslandsTax
Morven McMillan
Morven McMillan
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1 Connection Factors

1.1 To what extent is domicile or habitual residence relevant in determining liability to taxation in your jurisdiction?

There is no direct taxation in the Cayman Islands.

1.2 If domicile or habitual residence is relevant, how is it defined for taxation purposes?

See the answer to question 1.1.

1.3 To what extent is residence relevant in determining liability to taxation in your jurisdiction?

There is no direct taxation in the Cayman Islands.

1.4 If residence is relevant, how is it defined for taxation purposes?

See the answer to question 1.3.

1.5 To what extent is nationality relevant in determining liability to taxation in your jurisdiction?

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