This article first appeared in the Q3 2014 edition of the AIMA Journal.

In this article, Christopher Capewell provides a brief overview of the Cayman Islands Tax Information Authority's FATCA Guidance Notes, the Tax Information Authority (International Tax Compliance) (United States of America) Regulations, 2014 and the Tax Information Authority (International Tax Compliance) (United Kingdom) Regulations, 2014 released in July 2014.

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Christopher Capewell

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+1 345 814 5666

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