Bell Rock glossary
Tax Information Authority
The Cayman competent authority for international tax cooperation, including FATCA and CRS reporting.
The Tax Information Authority (TIA) is the Cayman Islands' competent authority for international tax cooperation and the automatic exchange of information. It administers the FATCA and Common Reporting Standard regimes, receives the reports filed by Cayman financial institutions, and exchanges information with partner jurisdictions. Cayman funds and other financial institutions register and file their FATCA and CRS reports through the TIA's portal, and the TIA oversees compliance and enforcement.
Related guidance
Statement of Guidance · Directors Registration and Licensing Act
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