FATCA: Next Steps and Focus for 2015

The Position to Date In July 2014, the Cayman Islands government issued The Tax Information Authority (International Tax Compliance) (United States of America) Regulations, 2014 (the “US FATCA Regulations”), The Tax Information Authority (International Tax Compliance) (United Kingdom) Regulations, 2014 (the “UK FATCA Regulations”) and the Guidance Notes on the International Tax Compliance Requirements of the Intergovernmental Agreements between the Cayman Islands and the United States of America and the United Kingdom (the “Guidance Notes”), in each case to accompany The Tax Information Authority Law (2013 Revision).

http://www.walkersglobal.com/Lists/News/Attachments/562/Walkers%20-%20FATCA%20Next%20Steps%20and%20Focus%202015.pdf