Cayman Islands Gazette, Issue No. 07/2026 (2026-03-30)

Summary

This entry is labeled as the Cayman Islands DITC's 'CRS – Reportable Jurisdictions' notice, published via the Cayman Islands Gazette (Issue 07/2026, 30 March 2026). Such a notice would normally set out the list of jurisdictions that Cayman Islands Reporting Financial Institutions must treat as 'reportable jurisdictions' for Common Reporting Standard (CRS) automatic exchange of financial account information purposes. These lists are used by Reporting Financial Institutions to determine which account holders' tax residency triggers a CRS report to the Cayman Islands Tax Information Authority for onward exchange with partner jurisdictions.

• Expected content: The substantive CRS Reportable Jurisdictions list itself, including any jurisdictions added, removed, or retained.
• Actual content supplied and reviewed: Unrelated Cayman Islands Gazette content, namely voluntary liquidation notices, creditor notices, final meeting notices, an index, and general Gazette administrative information.
• Resulting limitation: This summary cannot confirm the specific jurisdictions added, removed, or retained on the reportable list, nor any operative CRS-specific instructions that the actual source PDF would contain.

Because the retrieved text does not correspond to the described CRS content, readers should treat this summary as unverified and consult the regulator's source PDF directly (linked via file_url) to confirm the current list of CRS reportable jurisdictions and any associated compliance obligations for Reporting Financial Institutions.

Key obligations

• Reporting Financial Institutions should consult the actual published list to confirm which jurisdictions are currently designated as CRS reportable jurisdictions for account reporting purposes (obligation content not verifiable from the supplied text).

Applies to

Reporting Financial Institutions