Esheria Regulatory Atlas

Tax law in Cayman Islands

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.

88 matching statutes

• Cayman Islands

  CUSTOMS AND BORDER CONTROL ACT (2021 Revision)

  5 provisions

  This part sets up the Customs and Border Control Service, appoints a Director, and gives the Director and officers management and enforcement powers.

  Order Open & Chat

• Cayman Islands

  DIPLOMATIC PRIVILEGES AND IMMUNITIES LAW

  1 provisions

  This law gives diplomatic, Commonwealth, United Nations, and Commonwealth Secretariat-related persons and organisations specified immunities, privileges, and tax or entry protections in the Cayman Islands, and lets the Governor make related orders.

  Act or statute Open & Chat

• Cayman Islands

  Court of Appeal Rules (2001 Revision) COURT OF APPEAL LAW

  2 provisions

  These rules set out Court of Appeal procedure, including filing, service, notice, time limits, and what the Court and Registrar may do in appeal cases.

  Rule Open & Chat

• Cayman Islands

  Mutual Legal Assistance (United States of America) Law (1999 Revision) THE MUTUAL LEGAL ASSISTANCE

  2 provisions

  This law sets rules for Cayman Islands authorities to handle mutual legal assistance requests from the United States, including notifying the Attorney-General, executing requests, and protecting confidentiality.

  Act or statute Open & Chat

• Cayman Islands

  LIMITED LIABILITY COMPANIES LAW (2018 Revision)

  5 provisions

  This Law sets rules for forming, registering, and operating Cayman Islands limited liability companies.

  Act or statute Open & Chat

• Cayman Islands

  PRIVATE FUNDING OF LEGAL SERVICES ACT, 2020

  1 provisions

  This Act regulates contingency fee agreements and litigation funding agreements for legal services in Cayman Islands.

  Act or statute Open & Chat

• Cayman Islands

  July 2020 Segregation of Assets – Registered Private Funds

  1 provisions

  Registered private funds must keep the portfolio separate from managers, operators, and section 17 persons, and operators must maintain controls to comply with these rules.

  Act or statute Open & Chat

• Cayman Islands

  July 2020 Rule Segregation of Assets - Regulated Mutual Funds

  1 provisions

  Regulated mutual funds must keep their portfolio separate from service providers’ assets and put controls in place to ensure compliance.

  Rule Open & Chat

• Cayman Islands

  Grand Court Act (2015 Revision)

  3 provisions

  These Bankruptcy Rules set out how bankruptcy petitions, proofs of debt, meetings, records, dividends, and discharge applications are handled in the Grand Court system.

  Act or statute Open & Chat

• Cayman Islands

  Financial Regulations (2005 Revision) PUBLIC MANAGEMENT AND FINANCE LAW

  4 provisions

  The regulations require prescribed entities to use the IRIS, keep timely and accurate accounting records, follow centralised banking and cash rules, meet reporting and statement formats, and submit larger capital projects and many contracts to specified review processes.

  Regulation Open & Chat

• Cayman Islands

  BENEFICIAL OWNERSHIP TRANSPARENCY ACT

  2 provisions

  This Act sets rules for identifying beneficial owners, keeping beneficial ownership registers current, and giving notices and information.

  Act or statute Open & Chat

• Cayman Islands

  Legal Aid Law, 2015 LEGAL AID REGULATIONS, 2016

  1 provisions

  These Regulations set out how legal aid is applied for, granted, limited, changed, revoked, taxed, and paid for.

  Regulation Open & Chat

• Cayman Islands

  Police Act (2021 Revision)

  1 provisions

  These Regulations set rules for requests from certain international law enforcement agencies for beneficial ownership information, including how requests must be made, when the Authority may refuse them, and when information may be shared.

  Act or statute Open & Chat

• Cayman Islands

  SPECIAL ECONOMIC ZONES LAW (2017 Revision)

  1 provisions

  This Law sets up the Special Economic Zone Authority and requires a valid trade certificate to operate a special economic zone business.

  Act or statute Open & Chat

• Cayman Islands

  AIRPORTS AUTHORITY LAW (2005 Revision)

  2 provisions

  This part sets up the Airports Authority, its board and chief executive, and gives rules for airport management, security, finance, disclosures, and enforcement.

  Act or statute Open & Chat

• Cayman Islands

  FOREIGN JUDGMENTS RECIPROCAL ENFORCEMENT LAW

  1 provisions

  This Law sets out when foreign judgments can be registered in the Cayman Islands, how registration works, when it can be set aside, and when foreign judgments may be recognised or blocked based on reciprocity.

  Act or statute Open & Chat

• Cayman Islands

  Grand Court Act (2015 Revision)

  1 provisions

  These rules set court fees for different proceedings and filings, including fixed fees, ad valorem fees, hearing fees, bailiff fees, probate fees, and a website fee for registered attorneys.

  Act or statute Open & Chat

• Cayman Islands

  (JANUARY 2018 TO DECEMBER 2018) LAW, 2020

  1 provisions

  The Cabinet may spend, invest, lend, or borrow for the 2018 financial year, but only for the amounts and purposes listed in the Schedule.

  Act or statute Open & Chat

• Cayman Islands

  Gazette No. 129 dated 20th December, 2012. THE INSURANCE LAW, 2010

  1 provisions

  These regulations set capital and solvency rules for class A insurers.

  Gazette issue Open & Chat

• Cayman Islands

  LIMITATION LAW (1996 Revision)

  2 provisions

  This Law sets limitation periods for bringing different kinds of civil actions, including tort, contract, land, trust, mortgage, and judgment claims.

  Act or statute Open & Chat