Making Dispute Resolution Mechanisms More Effective – Consolidated Information on Mutual Agreement Procedures 2023

Cayman Islands

Recent developments relating to MAP in Cayman Islands prior to 15 August 2023

Developments relating to MAP in the tax treaty network

• Cayman Islands did not provide the relevant information.

Other developments relating to MAP

• Cayman Islands did not provide the relevant information.

Latest Action 14 Peer Review report

14 April 2022 - https://doi.org/10.1787/6ef52ae4-en

Tax treaty network of Cayman Islands

• 10 treaties, applicable to 10 jurisdictions (covering all treaties signed, although not necessarily in force)

• status of MLI: not signed.

Table 1. State of play of Cayman Islands' tax treaty network

Treaties in line with the Action 14 Minimum Standard following MLI impact	Treaties where actions are ongoing to make them in line with the Action 14 Minimum Standard	Following impact/actions, remaining treaties that are not in line with Action 14 Minimum Standard
1	No information	No information

Source: OECD

Cayman Islands' MAP programme

Organisation of competent authority function

• six persons:

• contact persons for MAP requests:

  • Tax Information Authority

    Department for International Tax Cooperation | Cayman Islands Government

    Government Administration Building, Box 135

    133 Elgin Avenue |George Town | Grand Cayman KY1 9000 | Cayman Islands

    Direct: [phone] Email: [e-mail].

Figure 1. Competent Authority Organisational Structure

Source: OECD

Table 2. Guidance on the MAP process

MAP guidance	Cayman Islands did not provide the relevant information.
MAP profile	18 October 2019	https://www.oecd.org/tax/dispute/Cayman-Islands-Dispute-Resolution-Profile.pdf

Source: OECD

Overview of Cayman Islands' MAP Statistics for 2022

Cayman Islands did not report any MAP cases in its 2022 MAP Statistics.

Please refer to https://www.oecd.org/tax/dispute/map-statistics-cayman-islands.pdf for details with respect to Cayman Islands' MAP Statistics.