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Tax Information Authority

FATCA CRSFUNDAMENTALS
GIIN Registration

What is a GIIN and does my Cayman Islands fund need to register for one?

May 18, 2026

A GIIN (Global Intermediary Identification Number) is a…

FUNDAMENTALSEconomic Substance
Cayman Economic Substance Return

What is the Economic Substance Return (ESR) and how does it differ from the Economic Substance Notification?

May 7, 2026

The Economic Substance Return is a detailed annual report…

FUNDAMENTALSEconomic Substance

What is the Economic Substance Notification for Cayman Islands entities, and when does it need to be filed?

May 7, 2026

Economic SubstanceFUNDAMENTALS
Cayman Islands Economic Substance Requirements

What are the Economic Substance requirements in the Cayman Islands, and which entities do they apply to?

May 7, 2026

Cayman Islands Economic Substance rules require certain…