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OECD (2025) CRS – FAQs

https://www.ditc.ky/legislation-resources/224365/

CRS Guidelines – for 2025 reporting year

J Nov 2020 | Guidelines, Legislation & Resources

Letter of Authorisation

J Sep 2020 | DITC-issued Resources, Legislation & Resources

DITC Portal User Guide

J Aug 2020 | DITC-issued Resources, Resource-Reporting

CRS Non-Reporting Financial Institutions List

J Aug 2020 | Uncategorised

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Recent Posts

  • International Tax Co-operation (Economic Substance) Act (2026 Revision)
  • CRS Jurisdictions Lists and 2026 Reporting Deadlines
  • OECD (2025), Consolidated text of the Common Reporting Standard: Standard for Automatic Exchange of Financial Account Information in Tax Matters, OECD Publishing, Paris
  • Tax Information Authority Act (2021 Revision)
  • OECD (2023), International Standards for Automatic Exchange of Information in Tax Matters: Crypto-Asset Reporting Framework and 2023 update to the Common Reporting Standard, OECD Publishing, Paris

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    About the Department for International Tax Cooperation
    The Department for International Tax Cooperation is a department in the Ministry of Financial Services and Commerce. It is responsible for administering all of the Cayman Islands’ legal frameworks for international cooperation in tax matters, and for carrying out the functions of the Tax Information Authority, the Cayman Islands competent authority.

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