24 September 2015
A tax information exchange agreement was signed by the Cayman Islands on 10 September 2015 and by the Isle of Man on 22 September 2015. The agreement is the first of its kind between the two jurisdictions and is in line with the OECD standard for information exchange.
The agreement will enter into force 30 days after the ratification instruments are exchanged. With respect to criminal tax matters, it will apply for tax periods beginning on or after 1 September 2005, and to other matters for tax periods beginning on or after 1 January of the year following its entry into force.
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