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Cayman Islands
Stuarts Walker Hersant Humphries
On 5 December 2017, a ‘blacklist' of 17 non-cooperative jurisdictions in taxation matters was approved and published by the Council of the European Union and the Cayman Islands has not, as expected, been included on such list.
Walkers
The Cayman Islands is a member of the OECD's Inclusive Framework on Base Erosion and Profit Shifting ("BEPS"), which brings together over 100 jurisdictions to collaborate on the implementation of the OECD BEPS Package.
Dillon Eustace
These reports will be shared with other jurisdictions participating in the automatic exchange of country by country reports in line with OECD recommendations.
Walkers
Budget 2017 was announced by the Minister for Finance on 11 October. Much of the content was well flagged in advance and the overall theme of the Budget was that of prudence.
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