开曼群岛税收规定(2013年修订)

开曼群岛税收规定(2013年修订)CAYMANISLANDSSupplementNo.15publishedwithGazetteNo.21of21stOctober,2013.TAXINFORMATIONAUTHORITYLAW(2013Revision)Law1of2005consolidatedwithLaw20of2008andwiththeTaxInformationAuthority(ScheduledCountries)Order,2009,theTaxInformationAuthority(ScheduledCountries)(No.2)Order,2009,theTaxInformationAuthority(ScheduledCountries)(No.3)Order,2009and11of2012.RevisedundertheauthorityoftheLawRevisionLaw(1999Revision).Originallyenacted-Law1of2005-11thFebruary,2005Law20of2008-18thDecember,2008Law11of2012-29thAugust,2012.Originallymade-Order2009-17thMarch,2009Order(No.2)2009-24thMarch,2009Order(No.3)2009-27thMarch,2009.Consolidatedandrevisedthis31stdayofJuly,2013.Note(notformingpartoftheLaw):Thisrevisionreplacesthe2009Revisionwhichshouldnowbediscarded.2TAXINFORMATIONAUTHORITYLAW(2013Revision)ARRANGEMENTOFSECTIONSPARTI-Introductory1.Shorttitle2.Definitionsandinterpretation3.ImplementationPARTII-TaxInformationAuthority4.TaxInformationAuthority5.FunctionsoftheAuthority6.ProceduresforpublicpolicydeterminationPARTIII-ExecutionofRequests7.Proceduresfortheexecutionofarequest8.PowersofJudgetocompelwitnessorforproductionofevidencePARTIV-RequestsforInformationfromScheduledCountriesofassistance9.Scope10Jurisdiction11.Provisionofinformation12.Decliningrequests13.Confidentiality14.Costs15.ConsultationprocedurePARTV-General16.Authenticationofofficialdocuments17.Notification18.Protectionofpersonsdisclosingconfidentialinformation19.RestrictiononapplicationofConfidentialRelationships(Preservation)Law(2009Revision)20.Confidentiallywithregardtoarequest21.Restrictiononuseofinformation22.Interviewsandexaminationswithconsent23.Serviceofnoticesanddocuments24.Enforcement325.Regulations26.ImmunitySchedule1:AgreementbetweentheGovernmentoftheUnitedStatesofAmericaandtheGovernmentoftheUnitedKingdomofGreatBritainandNorthernIreland,includingtheGovernmentoftheCaymanIslands,fortheexchangeofinformationrelatingtotaxesSchedule2:ScheduledcountriesspecifyingtheCompetentAuthority,therelevanttaxmatter,theoperativedatesandthescopeofassistanceavailabletoeachsuchcountry4TAXINFORMATIONAUTHORITYLAW(2013Revision)PARTI-Introductory1.ThisLawmaybecitedastheTaxInformationAuthorityLaw(2013ShorttitleRevision).2.(1)InthisLaw-Definitionsandinterpretation“Authority”meanstheTaxInformationAuthoritydesignatedundersection4;“electronic”meansrelatingtotechnologyhavingelectrical,magnetic,optical,electromagnetic,orsimilarcapabilities,whetherdigital,analogueorotherwise;“electronicrecord”meansarecordprocessedandmaintainedbyelectronicmeans;“Governor”meanstheGovernorinCabinet;“information”meansanyfact,statement,documentorrecordinwhateverform;.andincludes-(a)anyfact,statement,documentorrecordheldbybanks,otherfinancialinstitutions,oranypersons,includingnomineesandtrustees,actinginanagencyorfiduciarycapacity;and(b)anyfact,statement,documentorrecordregardingthebeneficialownershipofcompanies,partnershipsandotherpersons,including-(i)inthecaseofcollectiveinvestmentfunds,informationonshares,unitsandotherinterests;and(ii)inthecaseoftrusts,informationonsettlors,trusteesandbeneficiaries;“Judge”meanstheChiefJusticeactingaloneandinanadministrativecapacity,oranyotherjudgeoftheGrandCourtsoactinganddesignatedundersubsection(3);“Party”meansapartytoascheduledAgreement;“proceedings”meanscivilorcriminalproceedings;“request”meansarequestmadebyoneofthePartiestotheotherParty,underascheduledAgreementorarequestmadebyascheduledcompetentauthorityunderPartIV;“requestingParty”meansaPartymakingarequestandincludesascheduledcountry,asthecontextmayrequire;5“scheduledAgreement”meansanagreementfortheprovisionofinformationintaxationmatters,beinganagreementwhichhaslegaleffectintheIslandsandwhichismoreparticularlysetoutinarelevantScheduletothisLaw;“scheduledcompetentauthority”meansacompetentauthorityspecifiedinascheduletothisLawundersection3(6)(a)(ii);“scheduledCountry”meansacountryspecifiedinaScheduletothisLawundersection3(6)(a)(i);and“taxationmatters”includesmattersrelatingtothecollection,calculationorassessmentofataxreferredtoinascheduledAgreementorspecifiedinaScheduletothisLawundersection3(6)(a)(iii)ormattersincidentalthereto.Schedule1(2)IntheAgreementsetoutinSchedule1,anyreferencetotheCaymanTaxCo-operationAuthorityshallbeconstruedasareferencetotheTaxInformationAuthoritydesignatedundersection4.(3)TheChiefJusticemay,inwriting,designateanyjudgeoftheGrandCourttoactonhisbehalfunderthisLaw.3.(1)ThisLawshallapplyforthepurposeof-Implementation(a)givingeffecttothetermsofascheduledAgreementfortheprovisionofinformationintaxationmatters;and(b)forthepurposeoftheprovisionofinformationintaxationmattersonrequesttoascheduledCountryunderPartIV,includingforthepurposesofanyproceedingstakenbyPartiesorscheduledCountries,asthecasemaybe,orbyanypersonsactingontheirbehalf,connectedwith,arisingfrom,relatedto,orresultingfromtaxationmatters.(2)NothinginthisLawshallrequiretheprovisionofinformationunderascheduledAgreement,orunderPartIV,inrelationtoataxationmatterthatarosepriortothedateofcommencementofthisLaw,exceptwherethetermsofascheduledAgreementotherwisesoprovide.(3)AscheduledAgreementshall,forsuchperiodasisspecifiedintheAgreement,havelegaleffectintheIslands.Repealedbysection3ofLaw11of2012.(4)(5)TheGovernormaybyordersubjecttoaffirmativeresolution-(a)addaScheduletothisLawforthepurposeofsettingoutandgivingeffecttoanagreementfortheprovisionofinformationintaxationmatters;or(b)amend,revokeorreplaceanysuchSchedule.6(6)TheGovernormaybyorder-(a)addaScheduletothisLawforthepurposeofspecifying-(i)thecountriesthatareentitledtomakerequestsforinformationunderPartIV;(ii)thecompetentauthorityofeachsuchcountry;(iii)thetaxationmatterstowhichtherequestsofeachsuchcountrymayrelate;(iv)theoperativedatesofthisLawinrelationtoeachsuchcountry;and(v)thescopeofassistancethatmaybeofferedtoeachsuchcountry;or(b)amend,revokeorreplaceanysuchSchedule.PARTII-TaxInformationAuthority4.TheFinancialSecretaryisherebydesignatedastheTaxInformationAuthorityforthepurposesofthisLawandanyscheduledAgreementandinrelationtoanyscheduledCountry,andtheAuthorityshallexerciseitsfunctionsunderthisLawandunderanyscheduledAgreementandinrelationtoanyscheduledCountryactingaloneorthroughapersondesignatedbytheAuthoritytoactonitsbehalf,andshallbedeemedtoactinanadministrativecapacity.TaxInformationAuthority5.(1)SubjecttothisLaw,theAuthorityhaspowertodoallthingsnecessaryorconvenienttobedonefororinconnectionwiththeperformanceofitsfunctionsunderthisoranyotherlaworanyscheduledAgreementandinrelationtoanyscheduledCountry.FunctionsoftheAuthority(2)Withoutprejudicetosubsection(1),theprincipalfunctionsoftheAuthorityinclude-(a)subjecttosections8,22and24,executingrequests,includingbutnotlimitedtoprovidingassistanceinrelationto-(i)takingthetestimonyorstatementofanyperson;(ii)providinginformationandarticlesofevidence;(iii)servingdocuments;and(iv)executingsearchesandseizures;(b)ensuringcompliancewiththescheduledAgreementsandwithPartIV;(c)advisingtheGovernoronmattersrelatingtoanyproposaloragreementfortheprovisionofinformationintaxmatters,anymattertouchinguponorrelatingthereto,andanyotherrelatedmatterattherequestoftheGovernor;7(d)makingdeterminationsunderthetermsofanyscheduledAgreementorPartIVastoanycostsandtheapportionmentofsuchcostsrelatingtoorarisingfromanyrequest;(e)enteringintoagreementswithcompetentauthoritiesunderscheduledAgreementsonmattersrelatingtotheoperationthereoforissuingoperatingprocedurestoscheduledcompetentauthorities;and(f)performingsuchotherfunctionsasmaybeprescribedunderthisoranyotherlaw.6.(1)Withoutprejudicetosection5,theAuthoritymay,initsdiscretionorshallwhereinitsopinionthereareissuesofpublicpolicy,notifytheAttorneyGeneralofanyrequestreceivedbytheAuthority,withparticularsthereof;andtheAttorneyGeneralshallbeentitled,inamanneranalogoustoamicuscuriae,toappearortotakepartinanyproceedingsintheIslands,whetherjudicialoradministrative,arisingdirectlyorindirectlyfromarequestreceivedbytheAuthority.Proceduresforpublicpolicydetermination(2)TheAuthorityshalldenyarequest,inaccordancewiththerelevantprovisionsofascheduledAgreementor,inthecaseofarequestfromascheduledCountry,inaccordancewithPartIV,wheretheAttorneyGeneralhasissuedacertificatetotheeffectthattheexecutionoftherequestiscontrarytothepublicpolicyoftheIslands.PARTIII-ExecutionofRequests7.(1)Uponreceiptofarequest,andsubjecttosections6(2)and17(1),theAuthorityshalldeterminewhethertherequestisincompliancewiththerelevantscheduledAgreementorPartIV,asthecasemaybe,and,ifitisdeterminedthatthereiscompliance,theAuthorityshallexecutetherequestinaccordancewith,butsubjectto,theprovisionsoftherelevantscheduledAgreementorPartIV,asthecasemaybe,andthisLaw.Proceduresfortheexecutionofarequest(2)TheAuthoritymayrequestsuchadditionalinformationfromtherequestingPartyasmaybenecessarytoassisttheAuthorityinexecutingtherequest.(3)AcertificategivenbytheAuthoritythatarequestisincompliancewiththerelevantscheduledAgreementorPartIV,asthecasemaybe,shallbetakenintoaccountbytheJudgepursuanttoanapplicationundersection8(4)(a).(4)Notwithstandinganyotherlaw,iftheexecutionofanyrequestrequirestheserviceofanydocumentororderortheseizureofanyarticleinpursuanceofanyorderordirectionsbyaJudgeortheGrandCourt,anyconstableoftherank8ofInspectororabove,ifsorequiredbytheJudgeortheGrandCourt,shallassistinsuchserviceorseizure.8.(1)Where,underarequest,anypersonisrequiredtotestify,theAuthorityshallapplytoaJudgefortheJudgetoreceivesuchtestimonyasappearstohimtobeappropriateforthepurposeofgivingeffecttotherequest,andsuchtestimonyshallbeprovidedtothecompetentauthorityoftherequestingParty.PowersofJudgetocompelwitnessorforproductionofevidence(2)TheJudgemay,inpursuanceofanapplicationundersubsection(1),issueasubpoena,takeevidenceunderoathandexerciseanyotherpowerwhichtheGrandCourtmayexerciseforthepurposeofcompellingtestimony.(3)ApersonshallnotbecompelledinanyproceedingsunderthissectiontogiveevidencewhichhecouldnotbecompelledtogiveinproceedingsintheIslands.(4)Where,underarequest,theAuthorityconsidersitnecessarytoobtainspecifiedinformationorinformationofaspecifieddescriptionfromanypersontheAuthorityshall-(a)inthecaseofinformationrequiredforproceedingsintheterritoryoftherequestingPartyorrelatedinvestigations,applytoaJudgeforanordertoproducesuchinformation;or(b)inthecaseotherthanthatreferredtoinparagraph(a),issueanoticeinwritingrequiringtheproductionofsuchinformationasmaybespecifiedinthenotice;andsuchnoticemayrequiretheinformation–(i)tobeprovidedwithinaspecifiedtime;(ii)tobeprovidedinsuchformastheAuthoritymayrequire;and(iii)tobeverifiedorauthenticatedinsuchmannerastheAuthoritymayrequire.(5)Whereinformationisproducedundersubsection(4)(b)-(a)theAuthoritymaytakecopiesorextractsofanyinformation;and(b)whereapersonclaimsalienonadocument,theproductioniswithoutprejudicetohislien.(6)Anorderundersubsection(7)oranoticeundersubsection(4)(b)-(a)shallnotconferanyrighttoproductionof,oraccessto,itemssubjecttolegalprivilege;and(b)shallhaveeffectnotwithstandinganyobligationastoconfidentialityorotherrestrictionuponthedisclosureofinformationwhetherimposedbytheConfidentialRelationships2009Revision9(Preservation)Law(2009Revision),anyotherlaworthecommonlaw.(7)If,onanapplicationundersubsection(4)(a),theJudgeissatisfiedthattheconditionsinsubsection(9)arefulfilled,hemaymakeanorderthatthepersonwhoappearstohimtobeinpossessionorcontroloftheinformationtowhichtheapplicationrelatesshall-(a)produceittoaconstabletotakeaway;or(b)giveaconstableaccesstoit,withinsuchperiodastheordermayspecify.(8)Theperiodtobespecifiedinanorderundersubsection(7)shallbefourteendays,unlessitappearstotheJudgethatalongerorshorterperiodwouldbeappropriateintheparticularcircumstancesoftheapplication.(9)Theconditionsreferredtoinsubsection(7)arethattheJudgeissatisfiedthat-(a)theAuthorityhascertifiedtherequestinaccordancewithsection7(3);(b)theinformationtowhichtherequestrelatesisunderthepossessionorcontrolofapersonintheIslands;(c)theinformationtowhichtherequestrelatesdoesnotincludeitemssubjecttolegalprivilegeoritemssubjecttoprotectionassecret,pursuanttothetermsofascheduledAgreementorPartIV,asthecasemaybe;(d)theprovisionsofsection17(1)havebeencompliedwith;and(e)pursuanttothetermsoftherelevantscheduledAgreementorPartIV,asthecasemaybe,therearenoreasonablegroundsfornotgrantingtherequest.(10)WheretheJudgemakesanorderundersubsection(7)(b)inrelationtoinformationheldonanypremiseshemay,ontheapplicationoftheAuthority,orderanypersonwhoappearstohimtobeentitledtograntentrytothepremisestoallowaconstabletoenterthepremisestoobtainaccesstotheinformation.(11)TheChiefJusticemaymakerulesgoverningtheprocedureinrelationto-(a)applicationsforthegrant,dischargeandvariationofordersundersubsection(7);and(b)proceedingsrelatingtosuchorders.(12)Wheretheinformationtowhichanorderundersubsection(7)oranoticeundersubsection(4)(b)relatesconsistsofinformationmaintainedasanelectronicrecord,suchinformationshallbeproducedinaforminwhichitcanbe10takenawayandinwhichitisvisibleandlegibleorinaforminwhichitisvisibleandlegible,asthecasemaybe.(13)Where,pursuanttoarequestconcerningcriminalproceedingsorinvestigations,anorderundersubsection(7)hasbeenmadeorhasbeenappliedfor,andhasnotbeenrefused,orawarrantundersection24(3)hasbeenissued,apersonwho,knowingorsuspectingthatarequesthasbeenmade,orthataninvestigationintoanymattertowhicharequestrelatesistakingplace,makesanydisclosurewhichislikelytoprejudicetheproceedingsortheinvestigationtowhichtherequestmayrelate,commitsanoffenceandisliableonsummaryconvictiontoafineoftenthousanddollarsandtoimprisonmentforfiveyears.(14)Inproceedingsagainstapersonforanoffenceundersubsection(13),itisadefencetoprove-(a)thathedidnotknoworbelievethatthedisclosurewaslikelytoprejudicetherequestorinvestigation;or(b)thathehadlawfulauthorityorreasonableexcuseformakingthedisclosure.(15)Anydocumentsorotherwritteninformationobtainedunderanorderbyvirtueofsubsection(7)shallbebroughtimmediatelytotheAuthoritytobedealtwithaccordingtothisLaw.(16)Apersonrequiredtotestifyortoproduceinformationundersubsection(7)shallhavetherighttoberepresentedbyanattorney-at-lawwhenhedoesso.PARTIV-RequestsforInformationfromScheduledCountries9.(1)RequestsmaybemadeunderthisPartbytherelevantscheduledScopeofassistancecompetentauthorityfortheprovisionof'informationrelatingtotheadministrationandenforcementofthelawsofascheduledCountryconcerningthetaxesspecifiedinaScheduletothisLawpursuanttosection3(6)(a)(iii)inrelationtothatCountry,includinginformationthatmayberelevant-(a)tothedetermination,assessment,verification,enforcementorcollectionoftaxclaimswithrespecttopersonssubjecttosuchtaxes,or(b)totheinvestigationorprosecutionofcriminaltaxmattersinrelationtosuchpersons.(2)InformationshallbeprovidedinaccordancewiththisLaw-(a)notwithstandingthattheIslandsmaynotneedsuchinformationforitsowntaxpurposes;and11(b)withoutregardtowhethertheconductbeinginvestigatedwouldconstituteacrimeunderthelawsoftheIslandsifithadoccurredintheIslands.(3)TheassistancewhichmaybeprovidedbytheAuthoritytoascheduledcompetentauthorityshallbeofthetypesspecifiedinsections5(2)(a)and22.10.WheretheinformationwhichisthesubjectofarequestforinformationJurisdictionreceivedfromascheduledcompetentauthorityispresentwithintheIslands,orinthepossessionorcontrolofapersonsubjecttothejurisdictionoftheIslands,suchinformationshallbeprovidedbytheAuthorityinaccordancewiththisLawwithoutregardtowhetherthepersontowhomtheinformationrelatesis,orwhethertheinformationisheldby,aresidentornationaloftheIslandsorthescheduledCountry.11.(1)TheAuthorityshallinaccordancewiththisLawprovide,uponrequestProvisionofinformationbyascheduledcompetentauthoritymadeunderthisPart,informationforthepurposesreferredtoinsection9(1).(2)Ifspecificallyrequestedbythescheduledcompetentauthority,theAuthorityshallprovideinformation,inaccordancewiththelawsoftheIslands,intheformofdepositionsofwitnessesandauthenticatedcopiesoforiginalrecords.(3)Inmakingarequestforinformation,thescheduledcompetentauthoritymakingtherequestshallprovidetheAuthoritywith-(a)theidentityofthetaxpayerunderexaminationorinvestigation;(b)thenatureoftheinformationrequested;(c)thetaxpurposeforwhichtheinformationissought;(d)reasonablegroundsforbelievingthattheinformationrequestedispresentintheIslandsorisinthepossessionorcontrolofapersonsubjecttothejurisdictionoftheIslands;(e)totheextentknown,thenameandaddressofanypersonbelievedtobeinpossessionorcontroloftheinformationrequested;(f)anundertakingthatallinformationprovidedinrelationtoarequestwillbekeptconfidentialtotheextentrequiredbysection13;(g)adeclarationthattherequestconformstothelawandadministrativepracticeofthescheduledCountrymakingtherequest,andthattheinformationrequestedwouldbeobtainablebythatscheduledCountryunderitslawsinsimilarcircumstancesforitsowntaxpurposes;and(h)anundertakingthattherewillbecompliancewithsections13(3)and21.12(4)IftheAuthorityisunabletoprovidetheinformationrequestedwithinareasonableperiodrelativetothenatureoftherequest,orifobstaclesareencounteredinfurnishingtheinformation,oriftheAuthoritydeclinestherequestorisotherwiseunabletoprovidetheinformation,itshallimmediatelyinformthescheduledcompetentauthorityofthereasonstherefor.12.(1)TheAuthoritymaydeclinetoassist-Decliningrequests(a)wheretherequestisnotmadeinconformitywiththisPart;(b)wherethescheduledCountryhasnotpursuedallmeansavailableinitsownterritory,exceptwhererecoursetosuchmeanswouldgiverisetodisproportionatedifficulty;or(c)wherethedisclosureoftheinformationrequestedwouldbecontrarytothepublicpolicyoftheIslands.(2)TheprovisionofassistanceinaccordancewiththisPartshallnotimposeanyobligationontheAuthoritytoprovideitemssubjecttolegalprivilege,noranytrade,business,industrial,commercialorprofessionalsecretortradeprocess,andinformationfallingwithinparagraph(a)or(b)ofthedefinitionoftheterm“information”insection2shallnotbyreasonofthatfactaloneconstitutesuchasecretorprocess.(3)Arequestforinformationshallnotberefusedonthegroundthatthetaxliabilitygivingrisetotherequestisdisputedbythetaxpayer.(4)TheAuthorityshallnotberequiredtoobtainandprovideinformationwhichthescheduledCountrymakingtherequestwouldbeunabletoobtaininsimilarcircumstancesunderitsownlawsforthepurposeoftheenforcementofitsowntaxlaws.13.(1)Subjecttosubsection(2)andsection17,allinformationprovidedandConfidentialityreceivedbytheAuthorityandanyscheduledcompetentauthorityinrelationtoarequestmadeunderthisPartshallbekeptconfidential.(2)InformationprovidedorreceivedbytheAuthorityorascheduledcompetentauthorityshallbedisclosedonlytopersonsorauthorities(includingjudicial,administrative,andgovernmentaloversightauthorities)officiallyconcernedwiththepurposesspecifiedinsection9(1),andusedbysuchpersonsorauthoritiesonlyforsuchpurposesorforoversightpurposes,includingthedeterminationofanyappeal,and,forthesepurposes,informationmaybedisclosedinpubliccourtproceedingsorinjudicialproceedings.(3)InformationprovidedtoascheduledCountryshallnotbedisclosedtoanythirdparty.1314.AscheduledCountryshallreimbursetheAuthorityfordirectoutofpocketcostsofexecutingarequest(includingdirectoutofpocketcostsofanylitigationthatmayarisedirectlyrelatingtoarequest),onabasisagreedbetweentheAuthorityandtherelevantscheduledcompetentauthority.Costs15.IntheeventthatexecutingarequestorrequestsoccasionsunduedifficultyfortheAuthority,eitherasaresultofthenumberorthecomplexityofrequests,theAuthorityshallconsultwiththerelevantscheduledcompetentauthoritywithaviewtoresolvingthedifficulty.ConsultationprocedurePARTV-General16.AnypersonmaybeauthorisedbytheFinancialSecretaryforthepurposeoftheauthenticationofanyofficialdocumentsorrecordsoftheIslands.Authenticationofofficialdocuments17.(1)Subjecttosubsection(2),anindividualisthesubjectofarequestforinformationsolelyinrelationtoamatterwhichisnotacriminalmatteroranallegedcriminalmatter,shallifhiswhereaboutsoraddressismadeknowntotheAuthority,beservedwithanoticebytheAuthorityadvisingoftheexistenceofarequestspecifyingthatindividual,thejurisdictionmakingtherequestandthegeneralnatureoftheinformationsought;andanyindividualsonotifiedmaywithinfifteendaysfromthedateofreceiptofthenotice,makeawrittensubmissiontotheAuthorityspecifyinganygroundswhichhewishestheAuthoritytoconsiderinmakingitsdeterminationastowhetherornottherequestisincompliancewitht