Esheria Regulatory Atlas
Tax administration, corporate taxation, duties, reporting, and statutory liabilities. These records come from release legal-2026.07.26-907 and link directly to stored legal text.
147 matching statutes
Cayman Islands
2 provisions
This law sets up the Tax Information Authority to handle tax information requests, cooperate with scheduled countries and agreements, and keep request-related information confidential.
Cayman Islands
1 provisions
Agents who collect travel tax from travellers or tourists must give receipts and must account to the Collector each month.
Cayman Islands
1 provisions
These Regulations require certain Cayman Islands MNE entities to file country-by-country reports and notifications, keep records for six years, and comply with Authority requests; the Authority may issue guidance and impose penalties for contraventions and inaccurate information.
Cayman Islands
1 provisions
Carriers must pay a $3 security tax for each traveller on an outward-bound aircraft to the Director within 10 days after month-end; late or non-payment can trigger a penalty, an offence, a $50 fine, and recovery as a civil debt.
Cayman Islands
1 provisions
This regulation prescribes the return form for a tax-related transfer notice and sets out the particulars that a resident making the return must provide.
Cayman Islands
1 provisions
These regulations prescribe standard forms for several Tax Information Authority notices and certificates, and set out notice-based duties around producing information, confidentiality, submissions, and related penalties.
Cayman Islands
1 provisions
Proprietors of tourist accommodation must charge and pay tax on tourist accommodation, keep records, give tourists statements, and file monthly copies with the Collector of Taxes on time.
Cayman Islands
1 provisions
This law sets out how tax collectors are appointed and how taxes, duties, penalties, records, and recoveries are handled.
Cayman Islands
1 provisions
The law lets the Governor approve certain company investments and grant tax exemptions or undertakings for approved investments and exempted companies.
Cayman Islands
1 provisions
These Regulations say that the information listed in the Schedule is the information required by the Authority under section 7(4)(k).
Cayman Islands
1 provisions
These regulations set the dates from which certain relevant entities must satisfy the economic substance test.
Cayman Islands
1 provisions
The law allows drawback on certain ship-building imports, but if those materials are sold or used for other purposes within three years, the seller must repay an amount equal to the duty and tonnage tax. Knowingly giving a false certificate is an offence.
Cayman Islands
1 provisions
Carriers must appoint agents for outward-bound vessels, and agents must collect specified departure tax and environmental protection fees from travellers, tourists, and passengers.
Cayman Islands
1 provisions
Reporting Financial Institutions must identify reportable accounts, report them to the Competent Authority, keep records, and obtain certain taxpayer details; the regulations also create offences and penalties for non-compliance.
Cayman Islands
3 provisions
Cayman Reporting Financial Institutions must keep CRS policies, notify the Authority of required information, file annual returns, and keep records. The Authority can request information, publish participating jurisdictions, and impose penalties for Part 3 offences.
Cayman Islands
25 provisions
This part is the front matter and contents page for the Grand Court Rules volume, listing the order topics covered in the rules.
Cayman Islands
1 provisions
These regulations require reporting financial institutions to register, identify reportable accounts, file annual returns, notify the Competent Authority, keep records, and obtain taxpayer identifying numbers for U.S. specified persons.
Cayman Islands
2 provisions
These regulations set reporting, due diligence, recordkeeping, notice, and penalty rules for Cayman Reporting Crypto-Asset Service Providers.
Cayman Islands
1 provisions
Land holding corporations must file transfer documents, a prescribed return, and pay a tax within 31 days of an equity-capital transfer, unless a section 4 exception applies.
Cayman Islands
1 provisions
Relevant entities carrying on relevant activities must satisfy the economic substance test and report to the Authority.