Cayman Islands FATCA/CRS Deadlines Extended

Foley Hoag LLP

On June 22, 2017, the Cayman Islands extended deadlines relating to 2016 FATCA and Common Reporting Standard (CRS) compliance, as follows:

Notification (Registration)

Each “Cayman Financial Institution”1 must register with the Cayman Islands Tax Information Authority (TIA) for purposes of CRS by July 31, 2017, even if it has no reporting obligations under CRS.

If a



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