DITC

Regulation

8 published document(s) from Department for International Tax Cooperation.

CitationStatusSummary
International Tax Co-operation (Economic Substance) (Prescribed Dates) Regulations (2024 Revision)In forceThis is a short subordinate regulation under the International Tax Co-operation (Economic Substance) Act that fixes the specific calendar dates by which t…
International Tax Co-operation (Economic Substance) Regulations, 2020 (SL 112 of 2020)In forceThis is a short piece of subordinate legislation made by the Cayman Islands Cabinet under section 15 of the International Tax Co-operation (Economic Subst…
Tax Information Authority (International Tax Compliance) (Common Reporting Standard) (Amendment) Regulations, 2025 (SL 50 of 2025)In forceThis is an amendment regulation issued by the Cayman Islands Cabinet that overhauls the existing Common Reporting Standard (CRS) framework under the Tax I…
Tax Information Authority (International Tax Compliance) (Common Reporting Standard) Regulations (2021 Revision)In forceThis is the consolidated (2021 Revision) version of the Cayman Islands regulations that implement the OECD Common Reporting Standard (CRS) for automatic e…
Tax Information Authority (International Tax Compliance) (Country-by-Country Reporting) Regulations, 2017 (CbCR Regulations)In forceThese are the Cayman Islands' Country-by-Country Reporting (CbCR) Regulations, 2017, made under the Tax Information Authority Law. They implement the OECD…
Tax Information Authority (International Tax Compliance) (Crypto-Asset Reporting Framework) Regulations, 2025 (SL 51 of 2025)In forceThese Regulations implement the OECD's Crypto-Asset Reporting Framework (CARF) in the Cayman Islands, made under the Tax Information Authority Act. They r…
Tax Information Authority (International Tax Compliance) (United States of America) Regulations (2021 Revision)In forceThis is the consolidated 2021 Revision of the Cayman Islands regulations that implement the Cayman Islands–United States FATCA Intergovernmental Agreement…
Tax Information Authority Regulations (2013 Revision)In forceThis is a set of regulations made under the Tax Information Authority Law that prescribe the standard forms used by the Cayman Islands Tax Information Aut…