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Caïmanes, Îles


  • 27-July-2020

    English

    OECD releases stage 1 peer review reports on dispute resolution for Andorra, Bahamas, Bermuda, British Virgin Islands, Cayman Islands, Faroe Islands, Macau (China), Morocco and Tunisia

    The work on BEPS Action 14 continues with today's publication of the ninth round of stage 1 peer review reports. Each report assesses a country's efforts to implement the Action 14 minimum standard as agreed to under the OECD/G20 BEPS Project.

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  • 27-July-2020

    English

    Making Dispute Resolution More Effective - MAP Peer Review Report, the Cayman Islands (Stage 1) - Inclusive Framework on BEPS: Action 14

    Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' Stage 1 peer review report. This report reflects the outcome of the Stage 1 peer review of the implementation of the Action 14 Minimum Standard by the Cayman Islands.
  • 15-July-2019

    English

    OECD invites taxpayer input on ninth batch of dispute resolution peer reviews

    The OECD is now gathering input for the Stage 1 peer reviews of Andorra, Anguilla, Bahamas, Bermuda, British Virgin Islands, Cayman Islands, Faroe Islands, Macau (China), Morocco and Tunisia, and invites taxpayers to submit input on specific MAP-related issues by 12 August 2019.

  • 21-août-2017

    Français

    Le Forum mondial publie, pour 10 juridictions, les résultats de son second cycle de notation de la conformité à la norme de transparence fiscale

    Le Forum mondial sur la transparence et l’échange de renseignements à des fins fiscales (« le Forum mondial ») a publié ce jour les 10 premières notations attribuées dans le cadre de sa nouvelle procédure étendue d’examen par les pairs visant à évaluer la conformité des juridictions à la norme internationale d’échange de renseignements sur demande (norme EOIR) par les administrations fiscales.

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  • 21-August-2017

    English

  • 13-avril-2017

    Français

    Belize et les îles Caïmans adhèrent au Cadre inclusif sur le BEPS

    Le Cadre inclusif sur le BEPS accueille Belize et les îles Caïmans parmi les pays et juridictions qui y participent sur un pied d'égalité.

    Documents connexes
  • 12-September-2011

    English

    Tax: Jurisdictions move towards full tax transparency

    Furthering efforts to fight against international tax evasion and bank secrecy, members of the Global Forum on Transparency and Exchange of Information for Tax Purposes have issued 12 new peer review reports.

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  • 17-November-2010

    English

    Peer Review Report of Cayman Islands - Phase 1: Legal and Regulatory Framework

    This report summarises the legal and regulatory framework for transparency and exchange of information for tax purposes in the Cayman Islands.

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  • 17-juin-2010

    Français

    Accords d’échange de renseignements fiscaux (TIEAS)

    Des accords bilatéraux qui ont été signés pour mettre en place un échange de renseignements à des fins fiscales.

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  • 27-May-2010

    English, , 61kb

    Agreement between Germany and the Cayman Islands for the exchange of information relating to tax matters

    Agreement between Germany and the Cayman Islands for the exchange of information relating to tax matters

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