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CAYMAN ISLANDS GAZETTE

Monday, 1 March 2021 Issue No.05/2021

GOVERNMENT

Departmental Notices

COMMON REPORTING STANDARD LIST OF REPORTABLE JURISDICTIONS

This notice is published by Tax Information Authority for the purposes of the Tax Information Authority (International Tax Compliance) (Common Reporting Standard) Regulations. The following is the list of jurisdictions that are to be treated as Reportable Jurisdictions for the purposes of the Common Reporting Standard contained in Schedule 1 of those regulations.

This notice supersedes the notice published by Extraordinary Gazette No. 14/2020 dated Tuesday, 25 2020. This means that Albania and will be Reportable Jurisdictions for reports due in 2021 onwards.

FOR REPORTS DUE IN 2017 ONWARDS Argentina Belgium Bulgaria Hungary Netherlands Iceland Norway Croatia Poland Ireland Portugal Czech Republic Romania Denmark Italy San Marino Estonia Faroe Islands Korea Slovak Republic Finland Latvia Slovenia Liechtenstein Germany Lithuania Spain Sweden Greece

Monday, 1 March 2021 335 Issue No.05/2021 FOR REPORTS DUE IN 2018 ONWARDS (IN ADDITION TO THE ABOVE) Andorra Curaçao and Barbuda Russian Federation and (China) Austria Indonesia Saint Vincent and the Grenadines Azerbaijan Israel Japan Saudi Arabia Lebanon Brazil Macau (China) Darussalam Switzerland Chile Monaco Turkey China Uruguay

FOR REPORTS DUE IN 2019 ONWARDS (IN ADDITION TO THE ABOVE) Kuwait

FOR REPORTS DUE IN 2020 ONWARDS (IN ADDITION TO THE ABOVE) Ecuador Oman Kazakhstan Peru

FOR REPORTS DUE IN 2021 ONWARDS (IN ADDITION TO THE ABOVE) Albania New Caledonia

1 March 2021 Issued by: Tax Information Authority Department for International Tax Cooperation Government Administration Building, Box 135 133 Elgin Avenue KY1- 9000 Cayman Islands www.ditc.ky

Monday, 1 March 2021 336 Issue No.05/2021