An Analysis of EU Tax Regimes and How They Compare With Rates in Cayman

Published: August 22, 2021

This study has been set up in the context of the current discussions on the use of offshore jurisdictions for establishing financial services operations, in particular for capital aggregation, and the tax treatment of such operations in those jurisdictions. These discussions have been informed by political and legislative developments at various levels, in particular at the OECD as part of its action plan to combat aggressive tax planning (BEPS), the European Union, in particular its list of 'non-cooperative jurisdictions for tax purposes', and the United States, in particular its 2018 US tax reform.

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