On 14 March 2016, officials from the Isle of Man and the Cayman Islands signed a protocol to the pending 2015 tax information exchange agreement between the two jurisdictions. The protocol amends Article 13 (Entry into Force) by changing the effective date of the agreement for non-criminal tax matters from 1 January of the year follow the agreements entry into force to 1 January 2016. The agreement as amended by the protocol will enter into force 30 days after the ratification instruments are exchanged.
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