In this advisory, we provide a round-up of recent updates to the Cayman Islands framework for automatic exchange of information ("AEOI") and country-by-country reporting ("CbCR"), including the new universal DITC portal, the AEOI reporting deadline extension, the authorising person and principal point of contact and the CRS compliance form. 

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The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.