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ARTICLE · 02 APRIL 2015

Cayman Automatic Exchange Of Information Portal

Dillon Eustace
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The Cayman Islands Department for International Tax Cooperation has recently announced that its online Automatic Exchange of Information Portal is now open.

Cayman IslandsWealth Management
Jonathan Law
Jonathan Law
Derbhil O'Riordan
Derbhil O'Riordan
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The Cayman Islands Department for International Tax Cooperation has recently announced that its online Automatic Exchange of Information Portal is now open.

The portal should be used by Cayman financial institutions in order to notify the Cayman Islands Tax Information Authority of their reporting obligations under US FATCA and/or the similar tax compliance legislation relating to the exchange of information with the United Kingdom. The portal will also be used for the reporting obligations of Cayman financial institutions under the Common Reporting Standard once these standards have been implemented in the Cayman Islands.

It should be noted that in the case of US FATCA the Cayman financial institution should already have registered with the IRS via the IRS portal and obtained a Global Intermediary Identification Number before beginning the notification and registration process via the Cayman Automatic Exchange of Information Portal.

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