Jurisdictions Participating in the Convention on Mutual Administrative Assistance in Tax Matters

Summary

This document is a reference table, sourced from the OECD, listing every jurisdiction that participates in the Convention on Mutual Administrative Assistance in Tax Matters (the Multilateral Convention), showing signature, ratification and entry-into-force dates for both the original Convention and the 2010 amending Protocol. DITC links to it as a status reference for Cayman Islands' international tax cooperation and exchange of information framework rather than as a standalone legal instrument.

• Cayman Islands: Listed as participating via extension by the United Kingdom, with entry into force on 01-01-2014.
• Coverage: The table covers over 150 countries and jurisdictions, noting for each the signature date, deposit of ratification/acceptance/approval, and entry-into-force date.
• Purpose: Used as a status snapshot (dated 1 September 2026 in this version) to confirm which jurisdictions are legally within the Convention's mutual assistance network, relevant to exchange of information (EOI) obligations under CRS and FATCA-related frameworks.

The document itself is purely informational: it does not create new filing duties, deadlines or compliance obligations for Cayman Islands entities. It simply confirms Cayman Islands' continuing participation in the Convention and provides the comparative status of other jurisdictions for cross-border tax information exchange purposes.