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Îles Caïmanes


  • 14-April-2022

    English

    Making Dispute Resolution More Effective – MAP Peer Review Report, Cayman Islands (Stage 2) - Inclusive Framework on BEPS: Action 14

    Under BEPS Action 14, members of the OECD/G20 Inclusive Framework on BEPS have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The BEPS Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' Stage 1 peer review report. This report reflects the outcome of the Stage 2 peer monitoring of the implementation of the BEPS Action 14 Minimum Standard by the Cayman Islands.
  • 27-July-2020

    English

    Making Dispute Resolution More Effective - MAP Peer Review Report, the Cayman Islands (Stage 1) - Inclusive Framework on BEPS: Action 14

    Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' Stage 1 peer review report. This report reflects the outcome of the Stage 1 peer review of the implementation of the Action 14 Minimum Standard by the Cayman Islands.
  • 21-August-2017

    English

  • 13-avril-2017

    Français

    Belize et les îles Caïmans adhèrent au Cadre inclusif sur le BEPS

    Le Cadre inclusif sur le BEPS accueille Belize et les îles Caïmans parmi les pays et juridictions qui y participent sur un pied d'égalité.

    Documents connexes
  • 12-September-2011

    English

  • 17-November-2010

    English

    Peer Review Report of Cayman Islands - Phase 1: Legal and Regulatory Framework

    This report summarises the legal and regulatory framework for transparency and exchange of information for tax purposes in the Cayman Islands.

    Related Documents