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CAYMAN ISLANDS CBCR PORTAL

Department for International Tax Cooperation

   
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Welcome to the Cayman Islands CbCR Portal

If you are the Primary Contact for the Reporting Entity and its Constituent
Entities in the same MNE Group, you may select Notification above to proceed
with Part 1 of the notification process as applicable.


Country-by-Country Reporting (CbCR)

Country-by-Country Reporting (CbCR) is part of Action 13 of the OECD/G20 Action
Plan on Base Erosion and Profit Shifting. CbCR requires multinational
enterprises (MNE) which meet certain criteria to file a country-by-country
report (CbC Report) to tax administrations in respect of their Constituent
Entities.

The Cayman Islands Department for International Tax Cooperation (DITC) has
established the CbCR Portal to accept notifications and reports which Reporting
Entities must make to the Tax Information Authority (TIA) pursuant to the CbCR
Regulations and in accordance with the CbCR Guidance.

It is an offence to hinder the TIA in the performance of its functions under the
CbCR Regulations. This would include, for example, where an individual uses the
CbCR Portal without being duly authorised to be the Primary Contact of all the
Cayman Islands Constituent Entities of a MNE Group or where an individual
provides inaccurate information to the TIA.

The CbCR Regulations, CbCR Guidance, Authorisation Letter template, List of
Constituent Entities template, and other relevant information are available
here: CbCR Legislation and Resources.  

 


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