DITC
Statement of Guidance
18 published document(s) from Department for International Tax Cooperation.
| Citation | Status | Summary |
|---|---|---|
| Amended CRS Quick Guide (2025-12-08) | Status not confirmed | This is a DITC "Quick Guide" explaining the Amended Common Reporting Standard (CRS) as it applies in the Cayman Islands, following the OECD's 2023 review… |
| CARF Quick Guide | Status not confirmed | This is a DITC 'Quick Guide' explaining the new Crypto-Asset Reporting Framework (CARF) as implemented in the Cayman Islands via the Tax Information Autho… |
| CRS Enforcement Guidelines (Version 1.4, March 2023) | Status not confirmed | This is the Cayman Islands Tax Information Authority's (TIA/DITC) internal-but-published guidance on how it enforces the Common Reporting Standard (CRS) R… |
| CRS Guidelines (Version 4.1) | Status not confirmed | This document is the Cayman Islands Department for International Tax Cooperation (DITC) guidance on the Common Reporting Standard (CRS), the OECD-driven r… |
| CbC XML Schema – User Guide (Version 2.1) | In force | This is the DITC's technical User Guide (Version 2.1, issued 8 December 2025) explaining how to complete the OECD CbC XML Schema v2.0 for Country-by-Count… |
| CbCR Guidelines (Version 1.3, 18 August 2025) | In force | This document is DITC guidance (Version 1.3, dated 18 August 2025) explaining how Country-by-Country Reporting (CbCR) works in the Cayman Islands under th… |
| CbCR Instructions on Constituent Entities File (Updated 25 November 2025) | In force | This DITC guidance sets out technical instructions for preparing the Constituent Entities File, a CSV file that must be submitted as part of the Country-b… |
| DITC FAQs (CRS, FATCA, CbCR, CARF) | In force | This document is the DITC's (Department for International Tax Cooperation) online FAQ page covering general queries as well as specific guidance on CRS, F… |
| DITC Portal User Guide (v.9.6, 11/25) | In force | This is a technical user guide published by the Cayman Islands Department for International Tax Cooperation (DITC) explaining how to use the DITC Portal t… |
| ES Enforcement Guidelines (Version 1.4, March 2023) | Status not confirmed | This is the Cayman Islands Tax Information Authority's (administered by DITC) Enforcement Guidelines (Version 1.4, March 2023) explaining how it applies t… |
| Economic Substance Notification User Guide (6/2024) | In force | This is a DITC user guide explaining how to complete and submit the Annual Economic Substance Notification (ESN) through the CAP online portal. The ESN is… |
| Economic Substance Notification User Guide – Bulk Submission | In force | This is a DITC user guide explaining the technical, step-by-step process for submitting Annual Economic Substance Notifications (ESNs) in bulk through the… |
| Economic Substance – Practice Points | In force | This is DITC guidance in FAQ format ('Practice Points') explaining practical mechanics of Economic Substance (ES) compliance in the Cayman Islands, coveri… |
| Explanatory Note – CRS Compliance Form Bulk Upload Template | In force | This is DITC guidance explaining how to prepare the CRS Compliance Form using the new bulk upload template, rather than the smartform already on the DITC… |
| Explanatory Note – CRS Deactivations | Status not confirmed | This is DITC guidance explaining what supporting documentation Reporting Financial Institutions (FIs) and Trustee Documented Trusts (TDTs) must submit to… |
| Explanatory Note – CRS Reporting Obligations Date of Birth | Status not confirmed | This is DITC guidance clarifying when Reporting Financial Institutions must report an individual's date of birth (DOB) under the Common Reporting Standard… |
| Explanatory Note – CRS Reporting Obligations TIN | Status not confirmed | This is DITC guidance explaining how Cayman Islands Reporting Financial Institutions (RFIs) must handle Tax Identification Numbers (TINs) when filing CRS… |
| Explanatory Note – CRS Undocumented Accounts | Status not confirmed | This is a short explanatory note issued by DITC clarifying when a pre-existing individual financial account may properly be reported as an 'undocumented a… |