Tax Information Assistance

Arrangements with other countries that provide for assistance in the area of tax information are part of the Cayman Islands’ overall framework for international co-operation. In keeping with the Tax Information Authority’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.

International Arrangements

Cayman Islands Bilateral Agreements and Arrangements

Laws and Resources

Tax Information Authority (Tax Information Agreements) Order, 2011

Tax Information Authority (Tax Information Agreements) (No. 2) Order, 2010

Tax Information Authority (Tax Information Agreements) Order, 2010

Tax Information Authority (Tax Information Agreements) Order, 2009

Tax Information Authority Law (2009 Revision)

Tax Information Authority Regulations (2009 Revision)

Guide to the Cayman Islands Tax Information Authority Law - (Version 1.0) March 2009