List of International Exchange of Information Instruments

Summary

This is a reference list published by the Cayman Islands Department for International Tax Cooperation (DITC) setting out the international exchange of information instruments to which the Cayman Islands is a party. It is an informational compilation rather than a legal instrument itself, intended to help practitioners identify which countries have exchange of information arrangements with the Cayman Islands and when those arrangements became effective.

• Multilateral instrument: The Convention on Mutual Administrative Assistance in Tax Matters.
• Bilateral instruments: Tax Information Exchange Agreements (TIEAs) and related instruments, including the UK and US intergovernmental agreements/FATCA arrangements, entered into with numerous jurisdictions.
• Dates provided: For each instrument, the list gives the date of signature and the date of entry into force.

The document does not itself impose new compliance duties; it serves as a factual reference for financial institutions and advisers assessing which jurisdictions' tax authorities may receive or request information under Cayman's exchange of information framework, which is relevant to CRS/FATCA due diligence and reporting obligations arising under separate regulations. No filing deadlines, thresholds, or procedural requirements are stated in this list.