Cayman Islands updates CRS Guidance Notes v2.1.

On 31 July 2017, the Cayman Islands Department for International Tax Cooperation released updated CRS Guidance Notes v2.1. (Link). Changes were made in two sections:

  • Record Keeping (Section II.I.; page 17); and,
  • Timing of self-certifications for New Accounts (Section .VI.A.7.b; pages 30 and 31).

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