About the Department for International Tax Cooperation

The over-riding objective of the Department for International Tax Cooperation is to carry out the lawful and effective implementation of Cayman’s international cooperation arrangements in tax matters. With separate statutory schemes governing Tax Information Assistance on the one hand and Automatic Exchange of Information (AEOI) on the other, the Department for International Tax Cooperation carries out its responsibilities in a separate and distinct manner in these two areas of activity.

The Department for International Tax Cooperation operates in an open, transparent and accountable manner, whilst having due regard for the highly confidential nature of the detailed information which it is responsible for handling. These important principles ensure that the international obligations of the Cayman Islands are honoured, and that the Department for International Tax Cooperation effectively maintains integrity in the performance of its statutory functions, engenders and preserves the confidence of the public and the financial services community in its work, and meets its obligations to foreign counterpart authorities.

The Tax Information Authority is established by the Tax Information Authority Law (the TIA Law) and is the Cayman Islands competent authority for the purposes of international assistance in tax matters.

 

 

 

© 2015 Department for International Tax Cooperation, Cayman Islands Government