Cayman Islands FATCA Guidance Notes v2.1 Issued

2015年 7月 3日

The Cayman Islands Tax Information Authority issued version 2.1 of the Cayman Islands FATCA Guidance Notes (the "Guidance Notes") on 1 July 2015.  A copy of the Industry Advisory and the Guidance Notes can be found through the following links: 

Industry Advisory 

Guidance Notes

The main update changes contained in the Guidance Notes are set out in the Industry Advisory and include clarification on matters such as nil returns and private trust companies.  

The Guidance Notes are considered to be a dynamic document which has been under review over the past several months by the Working Group which comprises members of the private and public sector in Cayman.  As the implementation of FATCA continues and with the pending introduction of the OECD Common Reporting Standard, additional or updated versions of the Guidance Notes can be expected. 

For further information or advice on the application of the Guidance Notes, please speak with your usual Maples and Calder contact.  For further information on FATCA services and solutions, please speak with your usual MaplesFS contact.  Additionally, you may contact any one of our FATCA experts as set out above or on our dedicated FATCA and CRS webpage.

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