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In a notable and detailed decision of the Grand Court of the Cayman Islands dated 13 September 2013, Hon. Justice Quin issued an order for Certiorari quashing the decisions of the Cayman Islands Tax Information Authority ("CITIA") to provide information to the Australian Tax Office ("ATO") pursuant to four requests ostensibly made under the Tax Information Exchange Agreement between the Government of Australia and the Government of the Cayman Islands ("TIEA").

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