On 29 March 2018, the Cayman Islands Department for International Tax Cooperation (DITC) announced the publication of: Country-by-Country Reporting Guidance; CbCR Notification Template (in CSV format); CbCR Authorisation Letter Template; and CbC XML Schema User Guide (Draft). The Cayman Islands CbC reporting requirements apply for reporting fiscal years of MNE groups beginning on or after 1 January 2016 for resident ultimate and surrogate parent entities resident in the Cayman Islands (no general local filing requirements for non-parent entities). The standard deadline for notifications is the end of the reporting fiscal year and the deadline for CbC reports is 12 months...