Cayman Islands: Updated FATCA and CRS guidance

Cayman Islands: Updated FATCA and CRS guidance

The Department for International Tax Cooperation (DITC) of the Cayman Islands issued consolidated and revised versions of its FATCA and common reporting standard (CRS) guidance.

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Updates to the regulations include updated definitions of authority, company, exempted limited partnership, limited liability company (LLC), and relevant scheduled agreement.

Read a March 2021 report [PDF 73 KB] prepared by the KPMG member firm in the Cayman Islands

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