Automatic Exchange of Information Update


The Cayman Islands AEOI Portal is currently offline. The reopening of the Portal will be communicated through an Industry Advisory and on the AEOI Portal News and Updates page of the Department for International Tax Cooperation (“DITC”) website.

The OECD has published the Public Discussion Draft of Mandatory Disclosure Rules (“MDR”) for Addressing CRS Avoidance Arrangements and Offshore Structures (“OECD Consultation”). The OECD Consultation provides a brief introduction to the draft MDR and attaches the draft MDR with related draft Commentary. The Ministry recommends that interested parties liaise with their international counterparts and global industry associations when formulating comments. Interested parties are invited to send their comments by 15 January 2018 by email to in Word format. Interested parties may also email a copy of any such comments to for the Ministry’s information.

This publication is for general guidance and is not intended to be a substitute for specific legal advice. Advice should be sought about specific circumstances. 

If you would like further information please contact:

Simon Yard
Senior Associate
Tel:(+1 345) 814 7931