Cayman Islands Publishes Final CbC Reporting Guidance, Notification Template, and Related Documentation
On 29 March 2018, the Cayman Islands Department for International Tax Cooperation (DITC) announced the publication of:
- Country-by-Country Reporting Guidance;
- CbCR Notification Template (in CSV format);
- CbCR Authorisation Letter Template; and
- CbC XML Schema User Guide (Draft).
The Cayman Islands CbC reporting requirements apply for reporting fiscal years of MNE groups beginning on or afte…
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