May 16, 2021

US FATCA And Cayman Funds: Entity Classification

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By Martin Livingston, Jon Fowler, Tim Frawley and Alasdair Robertson From MAPLES Last Updated: 15 January 2014 On 29 November 2013, the Cayman Islands government signed a Model 1B (i.e. non-reciprocal) intergovernmental agreement with the United States (the “US IGA”). The US IGA provides a framework for the implementation of the US Foreign Account Tax […]