Cayman Islands: Technology

Effective 1 January 2026, the Cayman Islands will implement extensive revisions to the Cayman Islands Tax Information Authority (International Tax Compliance) (Common Reporting Standard) Regulations (the "CRS Regulations"), with certain operational requirements commencing in 2027.

The Crypto-Asset Reporting Framework ("CARF") is an international tax transparency standard developed by the Organisation for Economic Co-operation and Development ("OECD").

The Cayman Islands has implemented the Organisation for Economic Co-operation and Development's ("OECD") Crypto-Asset Reporting Framework ("CARF") and made complementary changes to the Common Reporting Standard ("CRS")...