
SINCLAIR INTERNATIONAL TAX COMPLIANCE SERVICES LTD
FATCA / USEFUL LINKS
CAYMAN - DITC
AEOI Portal
https://caymanaeoiportal.gov.ky/VizorPortal/
CI Automatic Exchange of Information (AEOI) Portal
http://tia.gov.ky/pdf/User_Guide.pdf
Common Reporting Standard (“CRS”) Legislation and Resources
http://www.tia.gov.ky/pdf/CRS_Legislation.pdf
Department for International Tax Cooperation / Tax Information Authority
FATCA Legislation and Resources
http://www.tia.gov.ky/pdf/FATCA_Legislation.pdf
Guidance Notes on FATCA & UK FATCA
http://tia.gov.ky/pdf/FATCA_Guidance_Notes.pdf
Tax Information Assistance
CAYMAN ISLANDS MONETARY AUTHORITY
Cayman Islands Monetary Authority - home
Index of Regulatory Measures
http://www.cimoney.com.ky/regulatory_framework/reg_frame.aspx?id=368
Laws and Regulations
http://www.cimoney.com.ky/regulatory_framework/reg_frame_law_reg.aspx?id=372
Regulatory Framework
http://www.cimoney.com.ky/regulatory_framework/default.aspx?id=358
Rules, Statements of Guidance and Principles
http://www.cimoney.com.ky/regulatory_framework/reg_frame.aspx?id=376
Search for entities
http://www.cimoney.com.ky/search/searchforentity.aspx?searchtext=Enter%20search%20term%20here….
OECD-CRS
AEOI: STATUS OF COMMITMENTS
http://www.oecd.org/tax/transparency/AEOI-commitments.pdf
Automatic Exchange Portal
http://www.oecd.org/tax/automatic-exchange/
Automatic Exchange Portal - Tax Identification Numbers (TINs)
Commentaries on the Common Reporting Standard (CRS)
CRS-related FAQs
http://www.oecd.org/tax/exchange-of-tax-information/CRS-related-FAQs.pdf
Exchange of information
http://www.oecd.org/tax/exchange-of-tax-information/
MCAA: Signatories of the Multilateral Competent Authority Agreement and intended first information exchange date
http://www.oecd.org/ctp/exchange-of-tax-information/MCAA-Signatories.pdf
Rules governing tax residence
Standard for Automatic Exchange of Financial Account Information in Tax Matters: Implementation Handbook
Standard for Automatic Exchange of Financial Information in Tax Matters
Voluntary Disclosure Programs
http://www.oecd.org/ctp/exchange-of-tax-information/update-on-voluntary-disclosure-programmes-a-pathwaypto-tax-compliance.htm
UK-HMRC
Automatic Exchange of Information Agreements
https://www.gov.uk/government/collections/automatic-exchange-of-information-agreements
US-FATCA
FATCA FFI List Search and Download Tool
https://apps.irs.gov/app/fatcaFfiList/flu.jsf
FATCA Information for Foreign Financial Institutions and Entities
https://www.irs.gov/Businesses/Corporations/Information-for-Foreign-Financial-Institutions
US Treasury - FATCA Resource Center: IGAs
http://www.treasury.gov/resource-center/tax-policy/treaties/Pages/FATCA-Archive.aspx