November 15, 2019

Cayman Islands retain Moody’s Triple A Rating

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Article by Louise Groom and Marco a Martins, Harneys The Cayman Islands Ministry of Public Finance has reported that the jurisdiction has retained its very high “Aa3” rating from Moody’s, one of the world’s foremost financial rating agencies. Cayman has held this status non-stop since 2000. The Moody’s report from December 2013 (available at www.gov.ky) […]

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 […]