Tag: Cayman Islands
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Country-by-Country Reporting (CbCR) in the Cayman Islands
The Cayman Islands have implemented legislation requiring Country-by-Country Reporting (CbCR) in line with the OECD’s Base Erosion and Profit Shifting (BEPS) Action 13. As a significant international financial centre, the Cayman Islands are committed to global tax transparency and have adopted regulations that apply to certain multinational enterprise (MNE) groups. This guide outlines the CbCR…
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How CbC reporting is presented in Cayman Islands
The Cayman Islands, a British Overseas Territory in the Caribbean, has implemented Country-by-Country (CbC) Reporting through the Tax Information Authority (International Tax Co-operation) (Country-by-Country Reporting) Regulations, 2017. MNEs with a consolidated group revenue of at least USD 850 million in the previous fiscal year are required to file a CbC report. The report should be…
CbC Reporting 