Cayman Islands

Cayman Islands has exchange of information relationships with 36 jurisdictions through 1 DTCs and 36 TIEAs.

About this list of agreements »

Information on a jurisdiction's exchange of information agreements contained reflects the most up to date information available to the Global Forum.

Jurisdictions may have signed further agreements that are not reflected. In particular, other mechanisms including the EU Council Directive 2011/16/EU on administrative co-operation in the field of taxation and the multilateral Convention on Mutual Administrative Assistance in Tax Matters are not reflected in the list of agreements yet. Technical adjustments are being performed in the EOI Portal in order to display multilateral agreements and developments are expected soon. The public should consult the detailed analysis of the jurisdiction’s EOI mechanisms contained in its published peer review reports and also consult the relevant government agencies in the jurisdictions concerned.

The determination as to whether an agreement meets the international standard is based on the results of the peer review process. Where neither jurisdiction has been subject to a peer review, or where one of the jurisdictions is not a member of the Global Forum (and so no information is available regarding whether that jurisdiction can exchange information to the standard) and so it is not possible to say that the agreement meets the standard, then the agreement's status is "unreviewed".

Jurisdiction Type of EOI Arrangement Date Signed Date entered into Force Meets standard Contains paras 4 and 5  
Canada TIEA  24 Jun 2010  2010-06-24 1 Jun 2011  2011-06-01 Yes Yes
Aruba TIEA  20 Apr 2010  2010-04-20 1 Dec 2011  2011-12-01 Yes Yes
Qatar TIEA  26 Oct 2012  2012-10-26 not yet in force  1900-01-01 Yes Yes
United States TIEA  27 Nov 2001  2001-11-27 10 Mar 2006  2006-03-10 Yes Yes
Iceland TIEA  1 Apr 2009  2009-04-01 30 May 2010  2010-05-30 Yes Yes
Poland TIEA  29 Nov 2013  2013-11-29 not yet in force  1900-01-01 Yes Yes
Ireland TIEA  23 Jun 2009  2009-06-23 9 Jun 2010  2010-06-09 Yes Yes
Seychelles TIEA  12 Feb 2014  2014-02-12 not yet in force  1900-01-01 Unreviewed Yes
Faroe Islands TIEA  1 Apr 2009  2009-04-01 8 Sep 2010  2010-09-08 Unreviewed Yes
Czech Republic TIEA  9 Nov 2012  2012-11-09 20 Sep 2013  2013-09-20 Yes Yes
Denmark TIEA  1 Apr 2009  2009-04-01 6 Feb 2010  2010-02-06 Yes Yes
Malta TIEA  25 Nov 2013  2013-11-25 not yet in force  1900-01-01 Unreviewed Yes
India TIEA  21 Mar 2011  2011-03-21 8 Nov 2011  2011-11-08 Yes Yes
Portugal TIEA  13 May 2010  2010-05-13 18 May 2011  2011-05-18 Yes Yes
Finland TIEA  1 Apr 2009  2009-04-01 31 Mar 2010  2010-03-31 Yes Yes
Curaçao TIEA  29 Oct 2009  2009-10-29 not yet in force  1900-01-01 Yes Yes
China TIEA  26 Sep 2011  2011-09-26 15 Nov 2012  2012-11-15 Yes Yes
Norway TIEA  1 Apr 2009  2009-04-01 4 Mar 2010  2010-03-04 Yes Yes
Argentina TIEA  18 Oct 2011  2011-10-18 31 Aug 2012  2012-08-31 Yes Yes
South Africa TIEA  10 May 2011  2011-05-10 23 Feb 2012  2012-02-23 Yes Yes
Guernsey TIEA  29 Jul 2011  2011-07-29 5 Apr 2012  2012-04-05 Yes Yes
Netherlands TIEA  8 Jul 2009  2009-07-08 29 Dec 2009  2009-12-29 Yes Yes
Isle of Man TIEA  22 Sep 2015  2015-09-22 13 Aug 2016  2016-08-13 Unreviewed Yes
United Kingdom DTC  15 Jun 2009  2009-06-15 20 Dec 2010  2010-12-20 Yes Yes
Mexico TIEA  28 Aug 2010  2010-08-28 9 Mar 2012  2012-03-09 Yes Yes
Sweden TIEA  1 Apr 2009  2009-04-01 27 Dec 2009  2009-12-27 Yes Yes
Italy TIEA  3 Dec 2012  2012-12-03 13 Aug 2015  2015-08-13 Yes Yes
Brazil TIEA  19 Mar 2013  2013-03-19 not yet in force  1900-01-01 Yes Yes
Japan TIEA  7 Feb 2011  2011-02-07 13 Nov 2011  2011-11-13 Yes Yes
Belgium TIEA  24 Apr 2014  2014-04-24 not yet in force  1900-01-01 Unreviewed Yes
New Zealand TIEA  13 Aug 2009  2009-08-13 30 Sep 2011  2011-09-30 Yes Yes
United States TIEA  29 Nov 2013  2013-11-29 not yet in force  1900-01-01 Unreviewed Yes
Greenland TIEA  1 Apr 2009  2009-04-01 24 Mar 2012  2012-03-24 Unreviewed Yes
Australia TIEA  30 Mar 2010  2010-03-30 14 Feb 2011  2011-02-14 Yes Yes
France TIEA  5 Oct 2009  2009-10-05 13 Oct 2010  2010-10-13 Yes Yes
Sint Maarten TIEA  29 Oct 2009  2009-10-29 not yet in force  1900-01-01 No Yes
Germany TIEA  27 May 2010  2010-05-27 20 Aug 2011  2011-08-20 Yes Yes