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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The Commercial Entities (Substance Requirements) Act, 2023

The Commercial Entities (Substance Requirements) Act, 2023 (“CESRA”) imposes an annual reporting obligation on H&J Corporate Services Ltd. (“H&J...

CESRA

Multinational Entities Financial Reporting Act, 2018 Register of Beneficial Ownership (Amendment) Act 2020 Register of Beneficial Ownership (Amendment) Act,...