Cayman Islands Law Legislation & Treaties

International Tax Co-operation (Economic Substance) (Amendment of Schedule) Regulations, 2020 (SL90 of 2020)

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Amending · 2020 · No. A090 · 2020-A090

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Published revision — unchanged · International Tax Co-operation (Economic Substance) (Amendment of Schedule) Regulations, 2020 (SL90 of 2020)

International Tax Co-operation (Economic Substance) Law (2020 Revision) INTERNATIONAL TAX CO-OPERATION (ECONOMIC SUBSTANCE) (AMENDMENT OF SCHEDULE) REGULATIONS, 2020

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International Tax Co-operation (Economic Substance) (Amendment of Schedule) Regulations, 2020 Regulation 1

International Tax Co-operation (Economic Substance) Law (2020 Revision) INTERNATIONAL TAX CO-OPERATION (ECONOMIC SUBSTANCE) (AMENDMENT OF SCHEDULE) REGULATIONS, 2020 In exercise of the powers conferred by section 15 of the International Tax Co-operation (Economic Substance) Law (2020 Revision), the Cabinet makes the following Regulations — Citation These Regulations may be cited as the International Tax Co-operation (Economic Substance) (Amendment of Schedule) Regulations, 2020. Amendment of the Schedule to the International Tax Co-operation (Economic Substance) Law (2020 Revision) The International Tax Co-operation (Economic Substance) Law (2020 Revision) is amended in the Schedule in the definition of the words “domestic company” in paragraph (b) by deleting the words “9 or”. Made in Cabinet the 9th day of July, 2020. Kim Bullings Clerk of the Cabinet