The Cayman Islands has published the Tax Information Authority (International Tax Compliance) (Country-by-Country Reporting) Regulations 2017, which were made 15 December 2017. Main points of the regulations include: The CbC reporting requirements are effective for reporting fiscal years of MNE groups beginning on or after 1 January 2016; The reporting threshold is USD 850 million consolidated group revenue in the previous fiscal year; Ultimate and surrogate parent entities resident in the Cayman islands are subject to the reporting requirements, while non-parent constituent entities are not (i.e., no general local filing requirement); All constituent entities of an MNE group resident in...