• Cayman Islands - Isle of Man
    Tax Information Exchange Agreement Signed

    24-09-2015

    Cayman Islands and Isle of Man signed a Tax Information Exchange Agreement on 10 September 2015.

    Each country shall notify the other in writing of the completion of the procedures required by its law for the entry into force of the Agreement.

    The Agreement shall enter into force on the 30th day after the receipt of the later of these notifications and shall thereupon have effect:

    1. with respect to criminal tax matters for taxable periods beginning on or after 1 September 2005 or, where there is no taxable period, for all charges to tax arising on or after 1 September 2005;
    2. for all other matters covered in Article 1, for taxable periods beginning on or after the first day of January of the year next following the date on which the Agreement enters into force, or where there is no taxable period, for all charges to tax arising on or after the first day of January of the year next following the date on which the Agreement enters into force.
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