In April 2016 the Cayman Islands Tax Information Authority (TIA) issued Guidance notes (the Cayman CRS Guidance Notes) to aid compliance with the Cayman Common Reporting Standard (CRS) Regulations and to provide guidance on aspects of the CRS that are particular to the Cayman Islands.

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VAT Update in The Bahamas

VAT Exemption on Unprepared Foods Effective 1 April 2026 unprepared foods will be exempt from VAT. Note, however, that...

FOCUS Vol. 68, Issue 1/2026

Trust Protectors: Privy Council Clarifies the Scope of Protector Powers by N. Leroy Smith Why 2026 Is the Year...