January 17, 2021

Cayman Islands: US FATCA And Cayman Funds: Due Diligence

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Article by Martin Livingston, Jon Fowler, Tim Frawley and Alasdair Robertson Maples and Calder Last Updated: 17 April 2014 On 29 November 2013, the Cayman Islands government signed a Model 1B (i.e. non- reciprocal) intergovernmental agreement with the United States of America (the “US IGA”). The US IGA provides a framework for the implementation of […]