If you are the Primary Contact for the Reporting Entity and its Constituent Entities in the same MNE Group, you may select Notification above to proceed with Part 1 of the notification process as applicable.
Country-by-Country Reporting (CbCR)
Country-by-Country Reporting (CbCR) is part of Action 13 of the OECD/G20 Action Plan on Base Erosion and Profit Shifting. CbCR requires multinational enterprises (MNE) which meet certain criteria to file a country-by-country report (CbC Report) to tax administrations in respect of their Constituent Entities.
The Cayman Islands Department for International Tax Cooperation (DITC) has established the CbCR Portal to accept notifications and reports which Reporting Entities must make to the Tax Information Authority (TIA) pursuant to the CbCR Regulations and in accordance with the CbCR Guidance.
It is an offence to hinder the TIA in the performance of its functions under the CbCR Regulations. This would include, for example, where an individual uses the CbCR Portal without being duly authorised to be the Primary Contact of all the Cayman Islands Constituent Entities of a MNE Group or where an individual provides inaccurate information to the TIA.
The CbCR Regulations, CbCR Guidance, Authorisation Letter template, List of Constituent Entities template, and other relevant information are available here: CbCR Legislation and Resources.
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