On 2 July 2019, the Cayman Islands Department for International Tax Corporation (DITC) published an updated list of CRS Reportable Jurisdictions, pursuant to regulation 5(3) of the Tax Information Authority (International Tax Compliance) (Common Reporting Standard) Regulations, as amended, adding Kuwait and Ghana.
Harneys’ detailed legal update can be found here.
The industry advisory can be found here.
The list of Reportable Jurisdictions is extracted from Extraordinary Gazette No. 38 of 2019 and can be found here.