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      Cayman Islands


    1. 27-July-2020

      English

      Making Dispute Resolution More Effective - MAP Peer Review Report, the Cayman Islands (Stage 1) - Inclusive Framework on BEPS: Action 14

      Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' Stage 1 peer review report. This report reflects the outcome of the Stage 1 peer review of the implementation of the Action 14 Minimum Standard by the Cayman Islands.
    2. 27-July-2020

      English

      OECD releases stage 1 peer review reports on dispute resolution for Andorra, Bahamas, Bermuda, British Virgin Islands, Cayman Islands, Faroe Islands, Macau (China), Morocco and Tunisia

      The work on BEPS Action 14 continues with today's publication of the ninth round of stage 1 peer review reports. Each report assesses a country's efforts to implement the Action 14 minimum standard as agreed to under the OECD/G20 BEPS Project.

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    3. 15-July-2019

      English

      OECD invites taxpayer input on ninth batch of dispute resolution peer reviews

      The OECD is now gathering input for the Stage 1 peer reviews of Andorra, Anguilla, Bahamas, Bermuda, British Virgin Islands, Cayman Islands, Faroe Islands, Macau (China), Morocco and Tunisia, and invites taxpayers to submit input on specific MAP-related issues by 12 August 2019.

    4. 21-August-2017

      English

      Global Forum releases second round of compliance ratings on tax transparency for 10 jurisdictions

      The Global Forum on Transparency and Exchange of Information for Tax Purposes (the Global Forum) published today the first 10 outcomes of a new and enhanced peer review process aimed at assessing compliance with international standards for the exchange of information on request between tax authorities.

      Related Documents
    5. 21-August-2017

      English

    6. 13-April-2017

      English

      Belize and the Cayman Islands join the inclusive framework on BEPS

      The Inclusive Framework on BEPS welcomes Belize and the Cayman Islands among the countries and jurisdictions participating on an equal footing in the BEPS Project as Associates.

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    7. 7-August-2015

      English

      Tax Information Exchange Agreements (TIEAs)

      Bilateral Agreements that have been signed to establish exchange of information for tax purposes.

    8. 12-September-2011

      English

    9. 12-September-2011

      English

      Tax: Jurisdictions move towards full tax transparency

      Furthering efforts to fight against international tax evasion and bank secrecy, members of the Global Forum on Transparency and Exchange of Information for Tax Purposes have issued 12 new peer review reports.

      Related Documents
    10. 17-November-2010

      English

      Peer Review Report of Cayman Islands - Phase 1: Legal and Regulatory Framework

      This report summarises the legal and regulatory framework for transparency and exchange of information for tax purposes in the Cayman Islands.

      Related Documents
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