Cayman Islands issues Version 2.0 of its CRS Guidance Notes

On 12 April 2017, the Cayman Islands Ministry of Financial Services issued an Industry Advisory (Link) stating that the Department for International Tax Cooperation (“DITC”) issued the Common Reporting Standard for Automatic Exchange of Financial Account Information in Tax Matters Guidance Notes Version 2.0 (Link).

In addition, an updated Self-Certification Form for entity account holders (Link) was also circulated for industry use.

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