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legal-2026.07.26-907

  1. Provision text match · Cayman Islands · en

    Tax Information Authority Law (2009 Revision) TAX INFORMATION AUTHORITY LAW

    unknown Act or statute Part document.segment-2 — Tax Information Authority Law (2009 Revision) TAX INFORMATION AUTHORITY LAW — segment 2

    Tax Information Authority Law (2009 Revision) TAX INFORMATION AUTHORITY LAW — segment 2

    rocessing each request (including direct out of pocket costs of litigation directly relating to such request), as agreed by the parties. 24 Tax Information Authority Law (2009 Revision) 2. In the event that compliance with the obligations under this Agreement occasions undue difficulty for either party, either as a result of the number or complexity of reque

    Topics: confidential information, cross-border tax cooperation, entry into force, information exchange

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  2. Provision text match · Cayman Islands · en

    Travel Tax Law TRAVEL TAX REGULATIONS

    unknown Regulation Document — Travel Tax Law TRAVEL TAX REGULATIONS

    Travel Tax Law TRAVEL TAX REGULATIONS

    CAYMAN ISLANDS Travel Tax Law TRAVEL TAX REGULATIONS (1998 Revision) Supplement No. 11 published with Gazette No. 20 of 28th September, 1998. PUBLISHING DETAILS Revised under the authority of the Law Revision Law (19 of 1975). The Travel Tax Regulations made the 15th February, 1977. Revised this 30th day of June, 1998. Page 2 Revised as at 30th day of June,

    Topics: monthly accounting, receipts, travel tax

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  3. Provision text match · Cayman Islands · en

    Gazette No. 106 dated 15th December, 2017. THE TAX INFORMATION AUTHORITY LAW

    unknown Gazette issue Document — Gazette No. 106 dated 15th December, 2017. THE TAX INFORMATION AUTHORITY LAW

    Gazette No. 106 dated 15th December, 2017. THE TAX INFORMATION AUTHORITY LAW

    CAYMAN ISLANDS Supplement No. 3 published with Extraordinary Gazette No. 106 dated 15th December, 2017. THE TAX INFORMATION AUTHORITY LAW (2017 REVISION) THE TAX INFORMATION AUTHORITY (INTERNATIONAL TAX COMPLIANCE) (COUNTRY-BY-COUNTRY REPORTING) REGULATIONS, 2017 The Tax Information Authority (International Tax Compliance) (Country-By-Country Reporting) Regu

    Topics: administrative penalties, country-by-country reporting, record keeping, tax compliance

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  4. Provision text match · Cayman Islands · en

    Airport (Security Tax) Regulations (1997 Revision) THE CIVIL AVIATION LAW

    unknown Regulation Document — Airport (Security Tax) Regulations (1997 Revision) THE CIVIL AVIATION LAW

    Airport (Security Tax) Regulations (1997 Revision) THE CIVIL AVIATION LAW

    Airport (Security Tax) Regulations (1997 Revision) Supplement No. 7 published with Gazette No. 19 of 15th September, 1997. THE CIVIL AVIATION LAW (1997 Revision) THE AIRPORTS (SECURITY TAX) REGULATIONS (1997 Revision) Revised under the authority of the Law Revision Law (19 of 1975). The Airports (Security Tax) Regulations, 1985, made the 5th February, 1985.

    Topics: airport security tax, carrier payment, debt recovery

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  5. Provision text match · Cayman Islands · en

    Land Holding Companies Share Transfer Tax Law LAND HOLDING COMPANIES SHARE

    unknown Act or statute Document — Land Holding Companies Share Transfer Tax Law LAND HOLDING COMPANIES SHARE

    Land Holding Companies Share Transfer Tax Law LAND HOLDING COMPANIES SHARE

    CAYMAN ISLANDS Land Holding Companies Share Transfer Tax Law LAND HOLDING COMPANIES SHARE TRANSFER TAX REGULATIONS (1997 Revision) Supplement No. 3 published with Gazette No. 3 of 3rd February, 1997. PUBLISHING DETAILS Revised under the authority of the Law Revision Law (19 of 1975). The Land Holding Companies Share Transfer Tax Regulations, 1977 made the 29

    Topics: return filing, share transfer tax

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  6. Provision text match · Cayman Islands · en

    Tax Information Authority Law TAX INFORMATION AUTHORITY

    unknown Act or statute Document — Tax Information Authority Law TAX INFORMATION AUTHORITY

    Tax Information Authority Law TAX INFORMATION AUTHORITY

    CAYMAN ISLANDS Tax Information Authority Law TAX INFORMATION AUTHORITY REGULATIONS (2013 Revision) Supplement No. 16 published with Gazette No. 21 of 21st October, 2013. PUBLISHING DETAILS Revised under the authority of the Law Revision Law (1999 Revision). The Tax Information Authority Regulations, 2006 made the 9th May, 2006 consolidated with the Tax Infor

    Topics: compliance deadlines, confidentiality, document production, tax information requests

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  7. Provision text match · Cayman Islands · en

    TOURIST ACCOMMODATION (TAXATION) LAW

    unknown Act or statute Document — TOURIST ACCOMMODATION (TAXATION) LAW

    TOURIST ACCOMMODATION (TAXATION) LAW

    CAYMAN ISLANDS TOURIST ACCOMMODATION (TAXATION) LAW (2013 Revision) Supplement No. 18 published with Gazette No. 21 of 21st October, 2013. PUBLISHING DETAILS Cap. 168 of the Laws of the Cayman Islands Revised Edition, 1963 consolidated with Laws 28 of 1968, 2 of 1977, 25 of 1981, 3 of 1988, 2 of 1993, 18 of 1994, 5 of 2002 and 27 of 2012. Revised under the a

    Topics: inspections, penalties, record keeping, tax collection

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  8. Provision text match · Cayman Islands · en

    TAX COLLECTION LAW (1998 Revision)

    unknown Act or statute Document — TAX COLLECTION LAW (1998 Revision)

    TAX COLLECTION LAW (1998 Revision)

    CAYMAN ISLANDS TAX COLLECTION LAW (1998 Revision) Supplement No. 8 published with Gazette No. 5 of 2nd March, 1998. PUBLISHING DETAILS Consolidated with Laws 23 of 1964, 40 of 1966, 7 of 1971, 16 of 1973 (part), 8 of 1976 (part), 20 of 1977, 22 of 1981, 40 of 1985, 14 of 1986, 20 of 1990 (part) and 4 of 1997 (part). Revised under the authority of the Law Rev

    Topics: debt recovery, licensing, penalties, recordkeeping

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  9. Provision text match · Cayman Islands · en

    Tax Concessions Law (1995 Revision) THE TAX CONCESSIONS LAW (CAP. 164)

    unknown Act or statute Document — Tax Concessions Law (1995 Revision) THE TAX CONCESSIONS LAW (CAP. 164)

    Tax Concessions Law (1995 Revision) THE TAX CONCESSIONS LAW (CAP. 164)

    Tax Concessions Law (1995 Revision) Supplement No. 7 published with Gazette No.11 of 29th May, 1995. THE TAX CONCESSIONS LAW (CAP. 164) (1995 Revision) Consolidated with Laws 22 of 1969, 6 of 1973, 25 of 1991 and 12 of 1994. Revised under the Law Revision Law (19 of 1975). Originally enacted- Cap. 164-1st January, 1964 Law 22 of 1969-15th December, 1969 Law

    Topics: approved investments, exempted companies, tax exemption

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  10. Provision text match · Cayman Islands · en

    International Tax Co-operation (Economic Substance) Law (2020 Revision)

    unknown Act or statute Document — International Tax Co-operation (Economic Substance) Law (2020 Revision)

    International Tax Co-operation (Economic Substance) Law (2020 Revision)

    CAYMAN ISLANDS International Tax Co-operation (Economic Substance) Law (2020 Revision) INTERNATIONAL TAX CO-OPERATION (ECONOMIC SUBSTANCE) REGULATIONS, 2020 (SL 112 of 2020) Supplement No. 2 published with Legislation Gazette No. 57 dated 11th August, 2020. PUBLISHING DETAILS Page 2 SL 112 of 2020 c International Tax Co-operation (Economic Substance) Regulat

    Topics: economic substance, information disclosure

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  11. Provision text match · Cayman Islands · en

    International Tax Co-Operation (Economic Substance) Act (2024 Revision)

    unknown Act or statute Document — International Tax Co-Operation (Economic Substance) Act (2024 Revision)

    International Tax Co-Operation (Economic Substance) Act (2024 Revision)

    CAYMAN ISLANDS International Tax Co-Operation (Economic Substance) Act (2024 Revision) INTERNATIONAL TAX CO-OPERATION (ECONOMIC SUBSTANCE) (PRESCRIBED DATES) REGULATIONS (2024 Revision) Supplement No. 3 published with Legislation Gazette No. 7 on 8th February, 2024. PUBLISHING DETAILS Revised under the authority of the Law Revision Act (2020 Revision). The I

    Topics: compliance timing, prescribed dates

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  12. Provision text match · Cayman Islands · en

    MARINE INDUSTRY (IMPORT DUTY AND TONNAGE TAX) (DRAWBACK) LAW

    unknown Act or statute Document — MARINE INDUSTRY (IMPORT DUTY AND TONNAGE TAX) (DRAWBACK) LAW

    MARINE INDUSTRY (IMPORT DUTY AND TONNAGE TAX) (DRAWBACK) LAW

    CAYMAN ISLANDS MARINE INDUSTRY (IMPORT DUTY AND TONNAGE TAX) (DRAWBACK) LAW (1999 Revision) Supplement No. 2 published with Gazette No. 17 of 16th August, 1999. PUBLISHING DETAILS Revised under the authority of the Law Revision Law (1999 Revision) Originally enacted- Law 11 of 1968-29th March, 1968. Revised this 8th day of June, 1999. Page 2 Revised as at 8t

    Topics: drawback, import duty, offences, ship-building

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  13. Provision text match · Cayman Islands · en

    Travel (Departure Tax and Environmental Protection Fee) Law (1999 Revision) TRAVEL (DEPARTURE TAX AND ENVIRONMENTAL PROTECTION

    unknown Act or statute Document — Travel (Departure Tax and Environmental Protection Fee) Law (1999 Revision) TRAVEL (DEPARTURE TAX AND ENVIRONMENTAL PROTECTION

    Travel (Departure Tax and Environmental Protection Fee) Law (1999 Revision) TRAVEL (DEPARTURE TAX AND ENVIRONMENTAL PROTECTION

    Travel (Departure Tax and Environmental Protection Fee) Law (1999 Revision) Supplement No. 8 published with Gazette No. 6 of 15th March, 1999. TRAVEL (DEPARTURE TAX AND ENVIRONMENTAL PROTECTION FEE) LAW (1999 Revision) Law 11 of 1976 consolidated with Laws 32 of 1979, 6 of 1982, 14 of 1984, 39 of 1985, 5 of 1987, 26 of 1993, 4 of 1997 and 3 of 1998. Revised

    Topics: carrier compliance, cruise ship fees, departure tax collection

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  14. Provision text match · Cayman Islands · en

    Tax Information Authority Law TAX INFORMATION AUTHORITY

    unknown Act or statute Document — Tax Information Authority Law TAX INFORMATION AUTHORITY

    Tax Information Authority Law TAX INFORMATION AUTHORITY

    CAYMAN ISLANDS Tax Information Authority Law TAX INFORMATION AUTHORITY (INTERNATIONAL TAX COMPLIANCE) (UNITED KINGDOM) REGULATIONS (2018 Revision) Supplement No. 10 published with Extraordinary Gazette No. 25 of 27th March, 2018. PUBLISHING DETAILS Revised under the authority of the Law Revision Law (1999 Revision). The Tax Information Authority (Internation

    Topics: due diligence, financial account reporting, recordkeeping, regulatory compliance

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  15. Provision text match · Cayman Islands · en

    Tax Information Authority Law TAX INFORMATION AUTHORITY

    unknown Act or statute Part document.segment-1 — Tax Information Authority Law TAX INFORMATION AUTHORITY — segment 1

    Tax Information Authority Law TAX INFORMATION AUTHORITY — segment 1

    CAYMAN ISLANDS Tax Information Authority Law TAX INFORMATION AUTHORITY (INTERNATIONAL TAX COMPLIANCE) (COMMON REPORTING STANDARD) REGULATIONS (2018 Revision) Supplement No.9 published with Extraordinary Gazette No. 25 of 27th March, 2018. PUBLISHING DETAILS Revised under the authority of the Law Revision Law (1999 Revision). The Tax Information Authority (In

    Topics: account classification, account reporting, automatic exchange of financial account information, common reporting standard

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  16. Provision text match · Cayman Islands · en

    Grand Court Act (2015 Revision)

    unknown Act or statute Part document.segment-17 — Grand Court Act (2015 Revision) — segment 17

    Grand Court Act (2015 Revision) — segment 17

    a plaintiff there were substituted references to a defendant. 16. Amount of costs (O.62, r.16) 16. (1) The amount of costs to be allowed on taxation shall (subject to rule 17 and to any order of the Court fixing the costs to be allowed) be in the discretion of the taxing officer. (2) In exercising the taxing officer’s discretion the taxing officer shall have

    Topics: Bill of Rights proceedings, Crown proceedings, accounts and inquiries, acknowledgment of service

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  17. Provision text match · Cayman Islands · en

    Tax Information Authority Law TAX INFORMATION AUTHORITY

    unknown Act or statute Document — Tax Information Authority Law TAX INFORMATION AUTHORITY

    Tax Information Authority Law TAX INFORMATION AUTHORITY

    CAYMAN ISLANDS Tax Information Authority Law TAX INFORMATION AUTHORITY (INTERNATIONAL TAX COMPLIANCE) (UNITED STATES OF AMERICA) REGULATIONS (2018 Revision) Supplement No. 1 published with Extraordinary Gazette No. 26 of 28th March, 2018. PUBLISHING DETAILS Revised under the authority of the Law Revision Law (1999 Revision). The Tax Information Authority (In

    Topics: FATCA compliance, account reporting, due diligence, recordkeeping

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  18. Provision text match · Cayman Islands · en

    Tax Information Authority Act (2021 Revision)

    unknown Act or statute Part document.segment-1 — Tax Information Authority Act (2021 Revision) — segment 1

    Tax Information Authority Act (2021 Revision) — segment 1

    CAYMAN ISLANDS Tax Information Authority Act (2021 Revision) TAX INFORMATION AUTHORITY (INTERNATIONAL TAX COMPLIANCE) (CRYPTO-ASSET REPORTING FRAMEWORK) REGULATIONS, 2025 (SL 51 of 2025) Supplement No. 2 published with Legislation Gazette No. 45 dated 27th November, 2025. PUBLISHING DETAILS Page 2 SL 51 of 2025 c Tax Information Authority (International Tax

    Topics: crypto-asset reporting, due diligence, information reporting, penalties

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  19. Provision text match · Cayman Islands · en

    THE LAND HOLDING COMPANIES SHARE TRANSFER TAX LAW (14 of 1976)

    unknown Act or statute Document — THE LAND HOLDING COMPANIES SHARE TRANSFER TAX LAW (14 of 1976)

    THE LAND HOLDING COMPANIES SHARE TRANSFER TAX LAW (14 of 1976)

    Supplement No. 6 published with Gazette No. 6 of 20th March, 1995. THE LAND HOLDING COMPANIES SHARE TRANSFER TAX LAW (14 of 1976) (1995 Revision) Consolidated with Laws 15 of 1978, 25 of 1978, 20 of 1983, 18 of 1991 and 31 of 1993. Revised under the authority of the Law Revision Law (19 of 1975). Originally enacted- Law 14 of 1976-7th September, 1976 Law 15

    Topics: corporate transfers, reporting, share transfer tax

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  20. Provision text match · Cayman Islands · en

    INTERNATIONAL TAX CO-OPERATION (ECONOMIC SUBSTANCE) LAW

    unknown Act or statute Document — INTERNATIONAL TAX CO-OPERATION (ECONOMIC SUBSTANCE) LAW

    INTERNATIONAL TAX CO-OPERATION (ECONOMIC SUBSTANCE) LAW

    CAYMAN ISLANDS INTERNATIONAL TAX CO-OPERATION (ECONOMIC SUBSTANCE) LAW (2020 Revision) Supplement No. 3 published with Legislation Gazette No. 5 dated 14th January, 2020. PUBLISHING DETAILS Law 45 of 2018 consolidated with — International Tax Co-operation (Economic Substance) (Amendment of Schedule) Regulations, 2019 (SL#10 of 2019), International Tax Co-ope

    Topics: appeals, economic substance compliance, information reporting, penalties

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