International treaty

Cayman Islands: tax treaties

From:: HM Revenue & Customs
Part of:: Tax treaties, International tax, and Living or working abroad or offshore
Published:: 20 January 2011

Tax treaties between the UK and Cayman Islands and related documents.

Document

2010 Cayman Islands-UK Double Taxation Arrangement - in force

PDF, 45.4KB, 13 pages

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Details

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.