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Regulatory Round-up

Country-by-Country Reporting Live on DITC Portal

On 29 August 2025, the Cayman Islands Department for International Tax Cooperation (DITC) announced that Country-by-Country Reporting (CbCR) is now live on its DITC portal. Multinational Enterprise Groups (MNE Groups) with Cayman Islands constituent entities must re-register on the new portal following the decommissioning of the legacy CbCR portal in July.

The DITC has emphasized that re-registration must be completed by 30 November 2025, with only authorized users able to act as Primary, Secondary or Additional Contacts for compliance purposes.

Updated CbCR Guidelines have also been released, consolidating prior versions and providing further clarity on notification and reporting obligations under the OECD/G20 Base Erosion and Profit Shifting (BEPS) Project.  Notably, the DITC expects to activate CbCR reporting functionality on the portal by November 2025, streamlining the compliance process for affected groups.

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