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August 13, 2013: U.S. and the Cayman Islands Conclude FATCA Negotiations

Foreign Account Tax Compliance Act (FATCA)


Cayman Islands government and U.S. conclude FATCA negotiations and initialed agreements

On August 13, 2013, the Cayman Islands Government announced that it has concluded negotiations with the United States on a Model I inter-governmental agreement (“IGA”), and the new tax information exchange agreement.

Both governments have initialed the agreements to indicate their intent to sign them. They have noted that the official signing will be held as soon as possible, after which the texts will be publicly available.

Following the signing with the U.S., the Cayman Islands Government will have further discussions with the U.K.’s HM Treasury in order to finalize the terms of the U.K. Model I IGA FATCA agreement.

Full article and press release issued by the Cayman Islands Government – Ministry of Financial Services, Commerce & Environment are available for download. 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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