Introduction to automatic exchange of information for Cayman Islands investment funds
Download pdf This guide provides a high level summary of the main obligations for Cayman Islands investment funds under Cayman Islands automatic exchange of information (AEOI) legislation.
Topics covered include:
- Background and legislative framework
- How are investment funds classified for AEOI purposes?
- What are the notification obligations?
- What are the due diligence, reporting and ongoing obligations or penalties?
- What are the key dates each year?
- FATCA, Non-Participating FIs and withholding tax
- What steps should Cayman Islands funds continue to take?
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