The Cayman Islands' Ministry of Financial Services & Commerce has announced the availability of Country-by-Country (CbC) reporting functionality on the Department for International Tax Cooperation (DITC) Portal on 3 December 2025. As previously reported, the Cayman Islands took the legacy CbCR Portal offline on 24 July 2025 in preparation for the move to the DITC Portal. Considering the offline period for the transition and holiday season, the announcement notes an extension of the CbC r…