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OECD Glossary of Tax Terms

https://www.ditc.ky/legislation-resources/oecd-glossary-of-tax-terms/

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https://www.ditc.ky/legislation-resources/beps-action-5-peer-review-and-monitoring/

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    About the Department for International Tax Cooperation
    The Department for International Tax Cooperation is a department in the Ministry of Financial Services and Commerce. It is responsible for administering all of the Cayman Islands’ legal frameworks for international cooperation in tax matters, and for carrying out the functions of the Tax Information Authority, the Cayman Islands competent authority.

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