15-Dec-2014

Cayman Issues Updated FATCA Guidance Notes

As the competent authority for international exchange of information for tax purposes, the Tax Information Authority, in accordance with powers conferred by The Tax Information Authority (International Tax Compliance) (United States of America) Regulations, 2014 and the Tax Information Authority (International Tax Compliance) (United Kingdom) Regulations, 2014, today is issuing version 2.0 of the Guidance Notes on the International Tax Compliance Requirements of the Intergovernmental Agreements between the Cayman Islands and the United States of America and the United Kingdom.

The Ministry currently is making proposals for Cabinet approval to amend the notification due date prescribed in Regulations 10(3) and 14(3) of the UK and US Regulations, respectively, from 31 March to 30 April. An industry advisory will be issued following Cabinet’s consideration.

 

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