Economic substance in the Cayman Islands

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The International Tax Co-operation (Economic Substance) Act (ES Act) was introduced in the Cayman Islands on 1 January 2019 in response to OECD’s Base Erosion and Profit Shifting framework and related EU initiatives in relation to what are known as “Geographically Mobile Activities”.

To contact our economic substance legal team send an email to caymaneconomicsubstance@harneys.com.