Shearman & Sterling LLP (JD Supra Cayman Islands)

1 result for Shearman & Sterling LLP (JD Supra Cayman Islands)

  • Cayman Islands Government Announces FATCA Intergovernmental Agreement

    The Cayman Islands government announced on August 13, 2013 that it has concluded negotiations with the US government on a “Model 1” intergovernmental agreement (“IGA”) with respect to the US Foreign Account Tax Compliance Act (“FATCA”) and a new tax information exchange agreement (“TIEA”). Both countries have initialed the agreements and stated that the official signing will be held as soon as...

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