DT4700 - Double Taxation Relief Manual: Guidance by country: Cayman Islands: Agreements in force
Title: Arrangement between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the Cayman Islands for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion
Signed: 15 June 2009
Statutory Instrument number: SI 210 No.2973
Entered into force: 20 December 2010
Has effect:
- in the Cayman Islands, in respect of income tax and capital gains tax, from 6 April 2011; in respect of corporation tax, from 1 April 2011 and other taxes from 15 December 2010
- in the UK, in respect of income tax and capital gains tax, from 6 April 2011; in respect of corporation tax, from 1 April 2011 and other taxes from 15 December 2010
The text of the arrangement currently in force can be found at the following link: https://www.gov.uk/government/publications/cayman-islands-tax-treaties