Cayman Islands: On one condition
After months of wrangling, the Cayman Islands Legislative Assembly finally voted in January to accept the EU Savings Tax Directive. James Bagnall looks at the remit of the controversial agreement and asks to what extent it will impact on the islands' commercial landscape
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.
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