Document Library

STATEGIC MANAGEMENT

In accordance with its statutory responsibilities and functions, the Departmentís strategic goals are:

Governance

Tax Information Assistance:

 

Tax Information Authority Law (2014 Revision)

Tax Information Authority Regulations (2013 Revision)

Tax Information Authority (Tax Information Agreements) Order, 2014

Tax Information Authority (Tax Information Agreements) Order, 2013

Tax Information Authority (Tax Information Agreements) (No.2) Order, 2011

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

 

Reporting of Savings Income Information:

Reporting of Savings Income Information
(European Union) Law (2014 Revision)

Reporting of Savings Income Information
(European Union) Regulations, 2005

 

Corporate Management

Continuity Plan – Department for International Tax Cooperation

Hazard Management Plan for Records

Disaster Recovery Plan

Note: Copies may be obtained upon request from the Information Manager.

 

FINANCE & ADMINISTRATION

Administering the Department’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

Annual budget

Financial statements; Half-yearly / quarterly reports

Public Management & Finance Law

Public Management & Finance Law - Financial Regulations

 

The Department for International Tax Cooperation 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 Department – 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

Press releases

Insurance policies

Job vacancies; career opportunities

Staff pay and grading structures

Records management file plan

Freedom of Information Law

Freedom of Information (General) Regulations

 

Note: Copies may be obtained upon request from the Information Manager.

 

POLICIES & PROCEDURES

Current written protocols used by the Department for carrying out functions, activities and delivering services.

 

Internal complaints procedure

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 Department.

 

Asset register

FOI disclosure log

List of Public Authorities

 

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.

 

Guidance Notes on the Reporting of Savings Income Information Requirements in the Cayman Islands (Version 2.0)

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

Tax Residence Certificate Application Form

 

© 2015 Department for International Tax Cooperation, Cayman Islands Government