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  • Article

    The Revenue Rule In The Cayman Islands And British Virgin Islands

    It is well established, under common law principles applicable in the Cayman Islands and the British Virgin Islands that claims for payment of foreign tax liabilities, or claims for the enforcement of foreign judgments
    GlobalCorporate/Commercial Law
    Conyers
    Conyers
  • Article

    Cayman And The US Sign FATCA Agreement

    Building on more than a decade of cooperation in tax matters, the Cayman Islands and the US today signed an agreement that paves the way for automatic exchange of tax information under US FATCA.
    Cayman IslandsTax
    Cayman Islands Government
    Cayman Islands Government
Article

CRS In Cayman - Ensuring Compliance

The Common Reporting Standard (CRS) is an international tax information exchange framework that has been implemented in the Cayman Islands.
Cayman IslandsWealth Management
Ogier
Ogier
  • Article

    EU's Expanded Tax Haven Blacklist Could Apply To U.S.

    The European Union plans to update its year-old blacklist of tax havens to include new criteria and an expanded geographic reach—possibly all the way to the U.S.
    European UnionWealth Management
    Cayman Finance
    Cayman Finance
  • Article

    Cayman Islands AEOI Update

    Financial Institutions ("FIs") in the Cayman Islands are required by law to notify the Cayman Islands Tax Information Authority ("TIA") of their AEOI status (i.e. register) by 30 April 2017.
    Cayman IslandsFinance and Banking
    Maples Group
    Maples Group
  • Article

    Tax Justice Network's Cross-Border Tax Abuse Estimates Riddled With Old Errors

    Advocacy group Tax Justice Network has once again released a report that has been repeatedly criticised for its widespread errors and false assumptions.
    Cayman IslandsTax
    Cayman Finance
    Cayman Finance
  • Article

    US FATCA And Cayman Funds: Due Diligence

    On 29 November 2013, the Cayman Islands government signed a Model 1B (i.e. non- reciprocal) intergovernmental agreement with the United States of America.
    Cayman IslandsWealth Management
    Maples Group
    Maples Group
  • Article

    Cayman Islands Enforcement Guidelines: Common Reporting Standard And Economic Substance

    The Cayman Islands Tax Information Authority (TIA) issued new Enforcement Guidelines: Common Reporting Standard (CRS) and Enforcement Guidelines: Economic Substance (ES) on 31 March 2022...
    Cayman IslandsTax
    Appleby
    Appleby
  • Article

    How Will The OECD's Crypto-Asset Reporting Framework Impact Your Business?

    Many crypto-asset service providers will soon be required to start collecting detailed information about customers and transactions and report to their national tax authorities annually.
    Cayman IslandsTechnology
    Walkers
    Walkers
  • Article

    What Does The Cayman Island IGA Really Mean For The Asset Management Industry?

    The impact of the Foreign Account Tax Compliance Act on the asset management industry is profound.
    Cayman IslandsWealth Management
    PwC Malta
    PwC Malta
  • Article

    US FATCA And Cayman Funds

    The Cayman Islands Government entered into a Model 1B Intergovernmental Agreement with the United States which provides the framework for the implementation of FATCA.
    Cayman IslandsFinance and Banking
    Harneys
    Harneys
  • Article

    FATCA Final Regulations - Update For Cayman And Irish CLO Issuers

    On 20 February 2014 the US Treasury and the IRS released a set of revisions to the US Foreign Account Tax Compliance Act ("FATCA") final regulations (the "FATCA Regulations").
    GlobalTax
    Maples Group
    Maples Group
  • Article

    The Power Of Substance: Why Global Businesses Choose Cayman Enterprise City's SEZs For Long-Term Success

    In today's volatile global economy, substance, stability, and strategic foresight are non-negotiable for businesses seeking longevity and success.
    Cayman IslandsCorporate/Commercial Law
    Cayman Enterprise City
    Cayman Enterprise City
  • Article

    Cayman Islands Issue OECD Common Reporting Standard Regulations

    The Cayman Islands Tax Information Authority (International Tax Compliance) (Common Reporting Standard) Regulations, 2015 (the "CRS Regulations") were issued on 16 October 2015.
    Cayman IslandsFinance and Banking
    Maples Group
    Maples Group
  • Article

    The Cayman Islands International Tax Co-Operation (Economic Substance) Law

    The International Tax Co-Operation (Economic Substance) Law (Revised) and its associated regulations and guidance (the "Law") requires that certain entities ensure that where they receive income in respect of certain "Relevant Activities".
    Cayman IslandsTax
    Dillon Eustace
    Dillon Eustace
  • Article

    Regulatory Law Update - March 2017

    Welcome to our first Regulatory Law Update for the Cayman Islands for 2017. The aim of the update is to focus on legal and regulatory developments which affect financial institutions.
    Cayman IslandsCorporate/Commercial Law
    Mourant Ozannes
    Mourant Ozannes
  • Article

    Captive Insurance Arrangements: The Impact Of The Common Reporting Standard ("CRS") On The Section 953 (D) Election - CRS V FATCA

    Foreign captive insurance companies ("Captives") have gained popularity as a legitimate vehicle to address insurance challenges confronting US based companies.
    Cayman IslandsInsurance
    Sinclairs
    Sinclairs
  • Article

    Guide To Litigation Funding In The Cayman Islands 2025

    This country-specific guide to litigation funding in the Cayman Islands focuses on the legal and regulatory framework, adverse costs and insurance, lawyer ethics, and taxes.
    Cayman IslandsLitigation, Mediation & Arbitration
    Appleby
    Appleby
  • Article

    Economic Substance And CBCR - January 2021

    The DITC announced further Economic Substance updates including reporting deadline extensions.
    Cayman IslandsStrategy
    Maples Group
    Maples Group
  • Article

    FATCA And Trustees: Part II

    This update is a follow-up to our update entitled FATCA and Trustees: Part I ("Part I"), published in December 2014.
    Cayman IslandsTax
    Maples Group
    Maples Group
  • Showing 301–320 of 345 results

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