COMPETENT AUTHORITY ARRANGEMENTCompetent Authority Arrangement • January 14th, 2016
Contract Type FiledJanuary 14th, 2016On November 29, 2013, the Government of the United States of America and the Government of the Cayman Islands signed an intergovernmental agreement (“IGA”) entitled, “Agreement between the Government of the Cayman Islands and the Government of the United States of America to Improve International Tax Compliance and to Implement FATCA.” The IGA requires, in particular, the exchange of certain information with respect to U.S. Reportable Accounts on an automatic basis, pursuant to the provisions of Article 6 of the Tax Information Exchange Agreement between the United States and the Cayman Islands, signed in London, United Kingdom on November 29, 2013 (the “TIEA”).
COMPETENT AUTHORITY ARRANGEMENTCompetent Authority Arrangement • January 11th, 2016
Contract Type FiledJanuary 11th, 2016On November 29, 2013, the Government of the United States of America and the Government of the Cayman Islands signed an intergovernmental agreement (“IGA”) entitled, “Agreement between the Government of the Cayman Islands and the Government of the United States of America to Improve International Tax Compliance and to Implement FATCA.” The IGA requires, in particular, the exchange of certain information with respect to U.S. Reportable Accounts on an automatic basis, pursuant to the provisions of Article 6 of the Tax Information Exchange Agreement between the United States and the Cayman Islands, signed in London, United Kingdom on November 29, 2013 (the “TIEA”).