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《通用报告准则》（"简称"CRS）是一项国际税务信息交换框架，现在开曼群岛已经实施

The Exempted Limited Partnership Law (the ELP Law) governs the formation of exempted limited partnerships (ELPs) in the Cayman Islands.

Over the last 40 years, the Cayman Islands has matured into one of the world's most sophisticated and successful international financial centres, providing a competitive, effective, transparent, cost-efficient and tax-neutral platform for international capital flows underpinned by an environment of legal, political and economic stability.

This guide to the Cayman Island's private client sector includes commentary on tax, trusts, foundations and private wealth structures used within the jurisdiction...

We provide an overview of the socioeconomic environment, relevant legislation, the tax systems in operation, trust law and regulatory issues in the Cayman Islands.

The Cayman Islands Tax Neutral regime is a globally responsible tax model that is simple and transparent and efficiently supports ...

Do trustees need to register with the US Internal Revenue Service (the "IRS") before 1 January 2015?

Each entity incorporated, established or registered in the Cayman Islands must file an annual economic substance notification with the Tax Information Authority (the "TIA").

Before we begin, on behalf of the entire Government and the Progressives I offer condolences to the Leader of the Opposition, the Hon. McKeeva Bush and his family on the passing of his mother Ms Faith after a long illness.

This guide to Cayman's private client sector includes commentary on tax, trusts, foundations and private wealth structures used within the jurisdiction, including charitable or philanthropic structures.

Further to our prior client updates on the US Foreign Account Tax Compliance Act ("FATCA"), we are pleased to confirm that on 29 November 2013 the Cayman Islands signed a Model 1(b) (i.e. non-reciprocal) intergovernmental agreement with the United States ("US IGA").

In July 2016 the European Securities and Markets Authority (ESMA) issued further advice relating to extending the European Alternative Investment Fund Managers Directive (AIFMD) marketing passport...

This update follows on closely from our prior Due Diligence update and should be read in conjunction with it.

This newsletter is only a first brief look at yet another very complex draft of cayman tax adjustment. Further analysis is recommended.

On 16 May 2023, the EU Member States operating through the Economic and Financial Affairs Council ("ECOFIN") reached political agreement on new tax transparency rules for all service providers...

On 18 March 2010, the Hiring Incentives to Restore Employment Act of 2010 added chapter 4 to Subtitle A ("Chapter 4") of the US Internal Revenue Code (the "Code").

The UK IGA provides a framework for the implementation in the Cayman Islands of a UK tax residents reporting regime.