Summary
On the 25th of November 2013 Malta and the Cayman Islands have concluded the Agreement for Exchange of Information Relating to Tax Matters
cONTINUE rEADING
On the 25th of November 2013 Malta and the Cayman Islands have concluded the Agreement for Exchange of Information Relating to Tax Matters (TIEA). It regulates, among others, exchange of information upon request and tax examinations abroad. The TIEA included all standard means to ensure that due process was followed in tax information requests to both countries respectively, including, for example, provisions to protect confidentiality of information. The agreement awaits ratification.
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