The Cayman Islands Department for International Tax Cooperation (DITC) has announced the launch of Country-by-Country (CbC) Reporting Portal on 4 May 2018. The announcement includes portal links for: Notification Part 1; and Notification Part 2. The announcement also notes revised versions of certain CbC reporting documentation, including: Country-by-Country Reporting Guidance (v1.1); Constituent entity file for notification (in CSV format); Constituent entity file – Instructions; and CbC XML Schema User Guide. The Cayman Islands CbC reporting requirements apply for reporting fiscal years of MNE groups beginning on or after 1 January 2016 for ultimate and surrogate parent entities resident in the...