Cayman Islands Government

FATCA Guidance Notes Issued

As the competent authority for international exchange of information for tax purposes, the Tax Information Authority, in accordance with powers conferred by regulations, today is issuing 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, Version 1.0.

Together with the Tax Information Authority (Amendment) (No.2) Law, 2014; 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, the Guidance Notes are a key component of Cayman’s automatic exchange of information (AEOI) regime for the implementation of the US and UK agreements.