Cayman Islands:
Country-by-Country Reporting
01 March 2018
Maples Group
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The Cayman Islands continues to push forward with adoption
of this OECD reporting framework under the BEPS initiative.
https://www.maplesandcalder.com/news/article/cayman-islands-country-by-country-reporting-preparation-for-portal-launch-1649/
This is relevant to any entity resident in Cayman which is part
of a multinational enterprise group and where the consolidated
group annual revenue is US$850m or more. Investment entities have
no specific exemptions although in applying the tests most should
not meet the threshold requirements.
The content of this article is intended to provide a general
guide to the subject matter. Specialist advice should be sought
about your specific circumstances.
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