Industry Advisory: Guidance Notes Update

As the competent authority for international exchange of information for tax purposes, the Tax Information Authority, in accordance with powers conferred by Regulations, today is issuing version 2.1 of the Guidance Notes on the International Tax Compliance Requirements of the Intergovernmental Agreements between the Cayman Islands and the United States of America and the United Kingdom, Version 2.1.

Version 2.1 of the Guidance Notes contains minor updates to version 2.0, as a result of consultation with the Cayman Islands FATCA/CRS Working Group.