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 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.

International Arrangements and Agreements

List of International Exchange of Information Agreements

Jurisdictions Participating in the Convention on Mutual Administrative Assistance in Tax Matters

List of Declarations Made With Respect to the Convention on Mutual Administrative Assistance in Tax Matters

Laws and Resources

Tax Information Authority Law (2016 Revision)

Tax Information Authority Regulations (2013 Revision)