DT4700 - Double Taxation Relief Manual: Guidance by country: Cayman Islands: Agreements in force

Title: Arrangement between the 바카라 사이트 of the United Kingdom of Great Britain and Northern Ireland and the 바카라 사이트 of the Cayman Islands for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion

Signed: 15 June 2009

Statutory Instrument number: SI 210 No.2973

Entered into force: 20 December 2010

Has effect:

  • in the Cayman Islands, in respect of income tax and capital gains tax, from 6 April 2011; in respect of corporation tax, from 1 April 2011 and other taxes from 15 December 2010
  • in the UK, in respect of income tax and capital gains tax, from 6 April 2011; in respect of corporation tax, from 1 April 2011 and other taxes from 15 December 2010

The text of the arrangement currently in force can be found at the following link: /government/publications/cayman-islands-tax-treaties