Cayman Islands: Tax

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Cayman CRS PPoC: Local Contact Requirements
The Cayman Islands has introduced a new local nexus requirement for Common Reporting Standard compliance, mandating that Financial Institutions appoint a Principal Point of Contact with a physical presence in the Cayman Islands. With the 31 January 2027 deadline approaching and penalties of CI$10,000 for non-compliance, FIs must urgently review their current registrations and ensure their appointed contacts meet the updated territorial requirements.
Cayman Islands Tax
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Stuarts Law
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Cayman Islands Local PPOC Requirement
The Cayman Islands has implemented new regulations requiring every Cayman Financial Institution to designate a Principal Point of Contact based locally, with an extended compliance deadline now set for January 2027. This development represents a significant component of the jurisdiction's broader CRS 2.0 implementation framework, creating new operational obligations for financial institutions operating in the territory.
Cayman Islands Tax
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Stuarts Law
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Article
Cayman CRS PPoC: Local Contact Requirements
The Cayman Islands has introduced a new local nexus requirement for Common Reporting Standard compliance, mandating that Financial Institutions appoint a Principal Point of Contact with a physical presence in the Cayman Islands. With the 31 January 2027 deadline approaching and penalties of CI$10,000 for non-compliance, FIs must urgently review their current registrations and ensure their appointed contacts meet the updated territorial requirements.
Cayman Islands Tax
SH
Stuarts Law
Article
Cayman Islands Local PPOC Requirement
The Cayman Islands has implemented new regulations requiring every Cayman Financial Institution to designate a Principal Point of Contact based locally, with an extended compliance deadline now set for January 2027. This development represents a significant component of the jurisdiction's broader CRS 2.0 implementation framework, creating new operational obligations for financial institutions operating in the territory.
Cayman Islands Tax
SH
Stuarts Law
See more

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New PRC Offshore Trust Tax Rules – Key Implications For Cayman And BVI Offshore Trust Structures
On 24 July 2026, China's Ministry of Finance and State Taxation Administration jointly issued the Announcement on Individual Income Tax Matters Relating to Offshore Trusts (《财政部 税务总局关于离岸信托个人所 得税有关事项的公告》) (Announcement No. 21 of 2026) (the "Notice"), together with a companion Announcement of the State Taxation Administration on Collection and Administration Matters Relating to Individual Income Tax on Offshore Trusts...
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