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Document Library
STATEGIC MANAGEMENT
In accordance with its statutory responsibilities and functions, the Authority’s strategic goals are:
- to implement, manage and administer the legal structures and mechanisms for fulfilling its statutory roles, including appropriate systems and procedures to accommodate the third-party driven request process for international co-operation in tax matters;
- to ensure the effective operation of the statutory regimes relating to international tax information agreements entered into by the Cayman Islands and the requirements for the reporting of savings income information;
- to cooperate effectively with counterpart competent authorities and operate in accordance with current and developing international standards;
- to maintain human and other resources at levels which demonstrate and provide capacity to carry out all functions in accordance with international standards
Governance
Tax Information Assistance:
Tax Information Authority Law (2009 Revision)
Tax Information Authority Regulations (2009 Revision)
Tax Information Authority (Tax Information Agreements) Order, 2009
Tax Information Authority (Tax Information Agreements) Order, 2010
Tax Information Authority (Tax Information Agreements) (No.2) Order, 2010
Reporting of Savings Income Information:
Reporting of Savings Income Information
(European Union) Law (2007 Revision)
Reporting of Savings Income Information
(European Union) Regulations, 2005
Corporate Management
Business Continuity Plan – Tax Information Authority
Hazard Management Plan for Records
Disaster Recovery Plan
Note: Copies may be obtained upon request from the Information Manager.
FINANCE & ADMINISTRATION
Administering the authority’s internal functions and managing its resources efficiently and effectively, includes the management of monetary resources; material resources; human resources; information resources; and relationships with clients, the public and other government agencies.
Financial management
Financial statements; Half-yearly / quarterly reports
Public Management & Finance Law
Public Management & Finance Law - Financial Regulations
The Tax Information Authority is a non-revenue raising department and is funded as a core Government function.
Administration
Documents relating to other administrative functions carried out within the authority – including buildings, equipment & vehicles; communications; human resources; information & technology management.
Public Services Management Law
Public Services Management Law, Personnel Regulations
Human Resources policies and procedures
National Archive and Public Records Law
Insurance policies
Job vacancies; career opportunities
Staff pay and grading structures
Records management file plan
Freedom of Information (General) Regulations
Note: Copies may be obtained upon request from the Information Manager.
POLICIES & PROCEDURES
Current written protocols used by the authority for carrying out functions, activities and delivering services.
Human Resources policies and procedures
Information management policy; Disposal schedule (records retention policy)
Operating policies and procedures; Standards of service
Asset & Equipment Disposal Policy
Records Management laws, policies and procedures may be found on the Cayman Islands National Archive website: http://cina.gov.ky/recordsmanagement.htm
Note: Copies may be obtained upon request from the Information Manager.
LISTS & REGISTERS
Information held in registers required by law and other lists or registers relating to the functions of the authority.
Asset register
Note: Copies may be obtained upon request from the Information Manager.
OUR SERVICES
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. The Tax Information Authority is the Cayman Islands competent authority for these purposes and is the sole, dedicated channel for the provision of information on tax-related matters.
Guide to the Cayman Islands Tax Information Authority Law - (Version 1.0) March 2009
Reporting of Savings Income Information:
The Tax Information Authority is the Cayman Islands competent authority for the purposes of savings income information reporting requirements. It is responsible for receiving the prescribed information from local organizations which qualify as “paying agents” and for transmitting that information to its counterpart competent authorities in each EU Member State. These requirements are the domestic measures which equate to the European Union Savings Directive (“EUSD”). Other principal functions of the Tax Information Authority include issuing Tax Residence Certificates and issuing Guidance Notes.
Explanatory Memorandum for Version 2.0
of the Guidance Notes
Savings Income Report – Schedule 2
Savings Income Report – Schedule 3
Notes on the Completion
of Savings Income Reports
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© 2010 Tax Information Authority, Cayman Islands Government Email: tia@gov.ky |
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