Tax information exchange agreements and the Cayman Islands

At the beginning of May 2010, Cayman had signed its sixteenth tax information exchange agreement (TIEA). The Cayman Islands is on the Organisation for Economic Co-operation and Development (OECD) ‘white list’ of jurisdictions that substantially implement international tax standards.


 It has bilateral arrangements with Aruba, Australia, Denmark, the Faroe Islands, Finland, France, Greenland, Iceland, Ireland, the Netherlands, Netherlands Antilles, New Zealand, Norway, Sweden, the US and the UK.

The Cayman Islands has been an active participant in the OECD global forum on taxation, having been one of the first non-OECD jurisdictions to adopt in 2000 the principles of transparency and exchange of information, based on a level playing field.

In September 2009 the Cayman Islands

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