Constituent Entities File Template

Summary

This document is a CSV template published by the Cayman Islands Department for International Tax Cooperation (DITC) for use in Country-by-Country Reporting (CbCR). It provides a sample data file format that Reporting Entities (or their service providers) use to list the Constituent Entities that make up a multinational enterprise group for CbCR notification or filing purposes.

• Required columns: CbCR Number, Constituent Entity (CE) Name, CE address, CE registration number, CE type (e.g. Company, Partnership, Trust), the CE's FI number (if applicable), and whether the CE is regulated by the Cayman Islands Monetary Authority (CIMA).
• Example rows: Illustrate how different entity types (companies, LLCs, partnerships, LLPs, registered and unregistered trusts) should be formatted, including placeholder instructions for registration numbers (e.g. 'CR[insert max of 6 digits]') and FI numbers.

This is a technical/administrative resource rather than a legal instrument imposing new substantive obligations itself; it operationalizes existing CbCR filing/notification requirements by specifying the exact data format expected by DITC when submitting constituent entity information. Entities completing CbCR filings must populate this template accurately and in the specified format when required to do so under the underlying CbCR framework.

Key obligations

• When submitting constituent entity information for CbCR purposes, filers must complete the file using the exact column structure shown (CbCR Number, CE Name, CE address, CE registration number, CE type, CE's FI number, and whether the CE is regulated by CIMA)
• Filers must correctly identify and format entity registration numbers and FI numbers according to the prefixes/formats shown (e.g. CR, LC, PX, LP, TR prefixes; FI numbers) or mark them N/A where not applicable

Applies to

Reporting Entities under CbCR, Constituent Entities (companies, partnerships, LLPs, LLCs, registered and unregistered trusts), Cayman Islands entities subject to Country-by-Country Reporting