On 24 February, 2004, the Cayman Islands Government announced that it had agreed to implement, with European Union (EU) member states, exchange of information measures consistent with the Council of the EU’s Directive 2003/48/EC on the taxation of income in the form of interest payments.
That agreement, which is due to take effect from 1 January, 2005, is conditional on all EU member states, all named third countries (Switzerland, San Marino, Monaco, Andorra and Liechtenstein), and the associated and dependent territories of those member states (the Channel Islands, the Isle of Man and the dependent or associated territories in the Caribbean) also implementing the EU Savings Directive.
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