Cayman Islands FATCA and CRS Update – December 2016

FATCA – Sponsored Entities

Sponsored investment entities resident in a jurisdiction that has entered into a Model 1 intergovernmental agreement with the United States for FATCA (such as the Cayman Islands) that have US reportable accounts must be registered by their sponsoring entity with the IRS to obtain a GIIN by 31 December 2016. Cayman Islands sponsored investment entities that do



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