Transcription of CAYMAN ISLANDS - TIA
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CAYMAN ISLANDS - TIA
Tax Information Authority CAYMAN ISLANDS THE COMMON REPORTING STANDARD FOR automatic exchange OF FINANCIAL ACCOUNT INFORMATION IN TAX MATTERS Version Guidance Notes These Guidance Notes are issued under regulation 5(2) of the Tax Information Authority (International Tax Compliance) (Common Reporting Standard) Regulations, 2015 by the Tax Information Authority as the Competent Authority for the purposes of the legislation. Date of Issue: 15 March 2018 Department for International Tax Cooperation Website: Contact: Mr. Peter Stafford Email: i Contents I. Overview .. 1 A. General .. 1 B. Core documents .. 1 C. Domestic law .. 2 D. Interpretation .. 3 E. Purpose of these Guidance Notes .. 3 F. The CAYMAN ISLANDS Competent Authority .. 4 G. Entity classification.
tax information authority cayman islands the common reporting standard for automatic exchange of financial account information in tax matters
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