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November 29, 2013: Cayman Islands FATCA Intergovernmental Agreement

Foreign Account Tax Compliance Act (FATCA)


United States signs FATCA Intergovernmental Agreement with the Cayman Islands

On November 29, 2013, building on more than a decade of cooperation in tax matters, the Cayman Islands and the U.S. signed an Intergovernmental Agreement (IGA) that paves the way for automatic exchange of tax information under U.S. FATCA.

The two governments also signed a new tax information exchange agreement (TIEA), which replaces the original TIEA signed in 2001. The new TIEA stipulates the legal channels through which information will be automatically exchanged.

The signing was held in London, immediately after Cayman officials participated in the UK’s Joint Ministerial Council of Overseas Territories. Signing the documents were Cayman’s Minister of Financial Services, Wayne Panton; and the U.S. Embassy in London’s Minister-Counselor for Economic Affairs, Julie Nutter.

Full article, copies of the Cayman Islands government's media release, the FATCA Model 1 IGA between Cayman and the U.S. and the TIEA are available for download and learn more about November 5, 2013 Cayman, U.K. Sign ‘FATCA’-type Agreement. For more information please contact a Deloitte FATCA Leader or click here.

As used in this document, “Deloitte” means Deloitte Tax LLP, a subsidiary of Deloitte LLP. Please see for a detailed description of the legal structure of Deloitte LLP and its subsidiaries. Certain services may not be available to attest clients under the rules and regulations of public accounting.


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