On 7 December 2015 the Cayman Islands Tax Information Authority (the "TIA") published a list of 95 participating jurisdictions (see Schedule below) pursuant to The Tax Information Authority (International Tax Compliance) (Common Reporting Standard) Regulations, 2015 (the "Regulations") and the Cayman Islands FATCA/CRS Working Group (the "Working Group") distributed self-certification forms for individuals and entities.

The publication of the participating jurisdictions and the distribution of the self-certification forms were the final steps in the implementation of the OECD Standard for Automatic Exchange of Financial Account Information – Common Reporting Standard (the "CRS") in the Cayman Islands which comes into effect from 1 January 2016.

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