Arrangements with other countries that provide for assistance in the area of tax information are part of the Cayman Islands’ overall framework for international cooperation. In keeping with the Department for International Tax Cooperation’s role as the sole dedicated channel for the provision of information on tax-related matters, the Tax Information Authority Law (the TIA Law) not only establishes the Tax Information Authority but also provides the legal mechanisms for the provision of this type of assistance.
Please use the download links below for details of the Cayman Islands framework for tax information assistance.
List of International Exchange of Information Agreements
Jurisdictions Participating in the Convention on Mutual Administrative Assistance in Tax Matters
Tax Information Authority Law (2017 Revision)
Tax Information Authority Regulations (2013 Revision)