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A significant day in the calendar of the Cayman Islands Stock Exchange (CSX) was marked on 4 March, 2004, when the UK Inland Revenue acknowledged the CSX as a ‘recognised stock exchange’ under Section 841 of the United Kingdom Corporation Taxes Act 1988. This came after five years of negotiations between the respective Governments of the UK and the Cayman Islands, which ceased this year upon the agreement by the Cayman Islands Government to enter into the European Union Savings Directive (EUSD) – but not without first extracting from the UK Treasury the recognition so actively sought for the CSX.

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