Tax treaties between the UK and Cayman Islands and related documents.
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The double taxation agreement entered into force on 20 December 2010. It’s effective in the UK and the Cayman Islands from:
- 1 April 2011 for Corporation Tax
- 6 April 2011 for Income and Capital Gains Tax
- 15 December 2010 for other taxes
Tax Information Exchange Agreement
Tax Information Exchange Agreement: Cayman Islands - taxation of savings income
Non-reciprocal agreement with the Cayman Islands relating to the EU Directive on taxation of savings income in the form of interest payments.