Cayman Islands: Tax Authorities

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Tax law and international tax law thought leadership, articles, podcasts, videos and webinars from expert sources across the legal world. Explore insights covering topics such as capital gains tax, corporate tax, income tax, inheritance tax, national insurance, property taxes, sales taxes, VAT, GST, tax authorities, transfer pricing and withholding tax.

The Power Of Substance: Why Global Businesses Choose Cayman Enterprise City's SEZs For Long-Term Success

In today's volatile global economy, substance, stability, and strategic foresight are non-negotiable for businesses seeking longevity and success.

Cayman Islands Commercial

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Cayman Enterprise City

How Will The OECD's Crypto-Asset Reporting Framework Impact Your Business?

Many crypto-asset service providers will soon be required to start collecting detailed information about customers and transactions and report to their national tax authorities annually.

Cayman Islands Technology

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Walkers

CRS Compliance And Enforcement In The Cayman Islands – What Are The Enforcement Trends?

Given that the annual statutory CRS reporting deadline of 31 July 2025 has just passed, we would like to provide a timely reminder of the current compliance landscape...

Cayman Islands Tax

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Appleby

Overview Of The Cayman Islands Economic Substance Requirements

Each entity incorporated, established or registered in the Cayman Islands must file an annual economic substance notification with the Tax Information Authority (the "TIA").

Cayman Islands Tax

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Walkers

AEOI Reporting Season – Are You Ready To File Your CRS & FATCA Annual Returns?

Cayman Islands Tax

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Appleby

Deadline For Submission Of FATCA & CRS Reports Is 31 July 2025

Cayman Islands Tax

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Appleby

Cayman AEOI: 2025 Updates And Deadlines

Cayman Islands Tax

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Maples Group

Guide To Litigation Funding In The Cayman Islands 2025

Cayman Islands Litigation

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Appleby

Strengthening Compliance - Insights From The CICA And DITC Seminar 2024

Cayman Islands Compliance

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Harneys

Guide On Comprehensive CRS Reviews In The Cayman Islands

Cayman Islands Commercial

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Stuarts Law

CEC Helping To Solve Economic Substance Requirements In The Cayman Islands

Cayman Islands Finance

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Cayman Enterprise City

Are You Ready To File Your CRS Compliance Form?

Cayman Islands Tax

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Appleby

Updates On Cayman Islands' CRS And FATCA Reporting: Mandatory Date Of Birth Submission And 2023 Reporting Deadlines

Cayman Islands Tax

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Harneys

Private Client Guide 2024 - Cayman Islands (Legal 500)

Cayman Islands Tax

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Carey Olsen

CIMA Launches One-Time Amnesty Scheme For Non-Compliant Directors

Cayman Islands Commercial

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Appleby

Venture Capital Comparative Guide

Cayman Islands Commercial

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Conyers

Off Balance Sheet Orphan SPV Structures In The Cayman Islands: A Series

Cayman Islands Commercial

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Conyers

Navigating The Compliance And Regulatory Challenges Defining Digital Assets

Cayman Islands Technology

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Walkers

Tempering The Wind To The Shorn Lamb (Case Note): Stevens v Hotel Portfolio II UK Limited [2025] UKSC 28

Cayman Islands Commercial

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Appleby

Cayman Islands Economic Substance Requirements

This publication has been prepared for the assistance of the Cayman companies, partnerships and Cayman registered foreign companies and partnerships that will be required to assess...

Cayman Islands Tax

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Conyers

CAYMAN TAX 2.1 – Sharpened Teeth Or Mere Dentures? A First Update Based On The Draft Bill As Finally Submitted To Parliament.

This newsletter is only a first brief look at yet another very complex draft of cayman tax adjustment. Further analysis is recommended.

Cayman Islands Tax

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Tiberghien Advocaten

Is The Gig Up? The Irish Supreme Court Domino's Pizza Case (Podcast)

In this podcast, Andrew Quinn, Karen Killalea and Will Fogarty discuss the Irish Supreme Court "Domino's Pizza" decision which determined that delivery drivers in that case were employees and not...

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Maples Group

New Cayman Crypto Reporting Framework

A new Cayman crypto reporting framework is to be implemented by 2027

Cayman Islands Tax

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Stuarts Law

Cayman Among 48 Countries To Implement Crypto Reporting Framework By 2027

Worldwide Technology

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Cayman Finance

Financial Services Minister Attends EU Tax Symposium

European Union Finance

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Cayman Finance

Financial Services Minister Invited To EU Tax Symposium

Cayman Islands Finance

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Cayman Islands Government

Cayman's Country-By-Country Reporting Remains OECD Compliant

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Cayman Finance

15 September 2023 – Are You Ready To File Your CRS Compliance Form?

Cayman Islands Tax

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Appleby

Tax Justice Network's Cross-Border Tax Abuse Estimates Riddled With Old Errors

Cayman Islands Tax

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Cayman Finance

Deadline For Submission Of FATCA & CRS Reports Is 31 July 2023

Cayman Islands Tax

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Appleby

DAC8: EU Tax Reporting Framework For Crypto-Asset Income And Revenue

European Union Technology

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Maples Group

Cayman Islands Economic Substance Requirements - An Overview

Cayman Islands Tax

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Ogier

2023 FATCA & CRS Alert - Upcoming Registration Deadline: Cayman Islands

Cayman Islands Compliance

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Appleby

Deadline For Submission Of FATCA & CRS Reports Is 31 July 2023

Deadline for submission of 2022 FATCA & CRS reports (including reportable accounts and CRS filing declarations) is 31 July 2023.

Cayman Islands Tax

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Appleby

DAC8: EU Tax Reporting Framework For Crypto-Asset Income And Revenue

On 16 May 2023, the EU Member States operating through the Economic and Financial Affairs Council ("ECOFIN") reached political agreement on new tax transparency rules for all service providers...

European Union Technology

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Maples Group

Cayman Islands Economic Substance Requirements - An Overview

Along with its fellow Overseas Territories, Crown Dependencies and other international financial centres, the Cayman Islands has comprehensive legislation...

Cayman Islands Tax

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Ogier

2023 FATCA & CRS Alert - Upcoming Registration Deadline: Cayman Islands

It may not be hurricane season yet but filing season in Cayman is certainly upon us. An entity classified as a Cayman Islands financial institution under FATCA & CRS (In-scope entity) must complete...

Cayman Islands Compliance

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Appleby

International Tax Firm Simplifies Taxes & Establishing An Offshore Presence In Cayman

Cayman Islands Tax

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Cayman Enterprise City

BVI ITA And Ministry Of Finance Requires Entities To Establish And Maintain Adequate Systems And Controls Including A Compliance Manual

The following BVI legislative supplements to the Mutual Legal Assistance (Tax Matters) Act ("MLA Act") and the International Tax Authority Act ("ITA Act") were gazetted on 13 June 2022...

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Walkers

BVI Beneficial Ownership - Economic Substance Reporting Regime

The Beneficial Ownership Secure Search System (Amendment) (No.2) Act, 2021 ("Amendment Act") was gazetted in the BVI on 31 December 2021 and came into force on 1 January 2022.

Worldwide Commercial

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Walkers

Campbells Regulatory Update – Q3 2022

The Q3 Regulatory Update provides an overview of the main legal developments in the Cayman Islands and the British Virgin Islands from 1 July to 30 September 2022.

Cayman Islands Strategy

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Campbells

CRS Compliance Form Filing Deadline In The Cayman Islands – Are You Ready?

The 15 September 2022 is the upcoming deadline for submitting the 2021 CRS Compliance Form with the Department for International Tax Cooperation (DITC) in the Cayman Islands.

Cayman Islands Compliance

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Appleby

Cayman Islands Enforcement Guidelines: Common Reporting Standard And Economic Substance

Cayman Islands Tax

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Appleby

Guidance Notes On Complying With Beneficial Ownership Obligations In The Cayman Islands

Cayman Islands Commercial

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Appleby

New Research Demonstrates TJN's State Of Tax Justice Report Based On Flawed Analysis For Cayman Islands

Cayman Islands Finance

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Cayman Finance

Cayman Finance Breaks Down The Characteristics Of Tax Havens

Cayman Islands Finance

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Cayman Finance

Cayman Islands Enhances Global Innovation And Economic Development Without Tax Harm

Cayman Islands Finance

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Cayman Finance

Offshore Perspectives - Year Of The Tiger Trends - Regulation

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Walkers

A CLOser Look At Regulatory Developments: March 2022

European Union Finance

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Maples Group

Europe Adds Cayman Islands To 'High-Risk' List

European Union Tax

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Cadwalader, Wickersham & Taft LLP

Private Client Guide 2022 - Cayman Islands

Cayman Islands Commercial

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Walkers

Private Client Guide 2022 - Cayman Islands

Cayman Islands Commercial

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Carey Olsen

The New G7 Minimum Tax Initiative And The Cayman Islands

Cayman Islands Tax

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Travers Thorp Alberga

Proposed EU Directive On "shell" Entities – The Impact On International Business

European Union Tax

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Maples Group

Cayman Islands Update: Economic Substance Reporting For An Entity Tax Resident In Another Jurisdiction

Cayman Islands Finance

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Maples Group

Pitfalls Of The Homemade Will From A Cayman Perspective

Cayman Islands Family

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Collas Crill

Why The Cayman Islands Trumps Panama For Setting Up Your Business Venture

Worldwide Government

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Cayman Enterprise City

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Highlighted Content

How CRA Conducts Net Worth Audits And Enforces Gross Negligence Penalties Against Canadian Taxpayers: Lessons From Mann v. The King And Other Cases

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Rotfleisch & Samulovitch P.C.

A Canadian Tax Lawyer's Update On Voluntary Disclosure: Créations Guimel Inc. v. Canada (National Revenue), 2025 FC 814 – Reviewing CRA's Duty Of Procedural Fairness In VDP In Applications

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Rotfleisch & Samulovitch P.C.

Using COVID-19 Benefits Fraudulently Will Get You Charged With Tax Evasion By The CRA

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Rotfleisch & Samulovitch P.C.

When The CRA Says, "No": Exploring Judicial Review For Denied Taxpayer Relief From Penalties, Interest Payments On Tax Debt

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Rotfleisch & Samulovitch P.C.

Landmark Canadian Tax Law Decision That Limits CRA's Authority Under Section 231.2 Of Income Tax Act: Canada (National Revenue) V Shopify Inc., 2025 FC 968

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Rotfleisch & Samulovitch P.C.

Can CRA Require A Taxpayer To Prepare Net Worth Audit Schedules Under The New Section 231.1?

RS

Rotfleisch & Samulovitch P.C.

Tax Evasion Penalties: Canadian Tax Evasion Versus U.S. Tax Evasion, A Canadian Tax Lawyer Explains The Differences

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Rotfleisch & Samulovitch P.C.

How The Mutual Agreement Procedure (MAP) Can Help Businesses And Individuals Resolve Cross-Border Tax Problems, Plus Tips From Canadian Tax Lawyer

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Rotfleisch & Samulovitch P.C.

Canada Revenue Agency Tightens Oversight On Cryptocurrency Transactions: What You Need To Know Now

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Rotfleisch & Samulovitch P.C.

Case Commentary: Court-Ordered Immediate Seizure ('Jeopardy Order') Of Taxpayer Assets When Canada Revenue Agency Suspects Fraud, Tax Evasion – Canada (National Revenue) v. Ne'eman Foundation Canada, 2024 FC 1932

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Rotfleisch & Samulovitch P.C.

Latest Videos

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Negotiating Tax Treaties In The Digital Age: A Conversation With David Rosenbloom (Podcast)

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Torys LLP

Webinar – Washington's New Digital Sales Tax (Video)

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Beresford Booth

Maryland's Sales Tax On IT And Data Services (Video)

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Offit Kurman

Entrevista a Alfredo Guzmán Saladín: Cómo Mudarte a República Dominicana y Vivir Libre de Impuestos (Video)

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Guzman Ariza Attorneys At Law

BTC Series: A Tip For Tax Season (Video)

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Watson Goepel LLP

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