§ Matthew TaylorTo ask the Secretary of State for Foreign and Commonwealth Affairs on how many occasions since 27 November 2001 the Government of the Cayman Islands has been requested information on taxes by(a) the United States and (b) the United Kingdom; and if he will make a statement. [34625]
§ Mr. BradshawThe information is as follows:
- (a) None.
- (b) None.
The Cayman Islands signed a tax information exchange agreement with the US Government on 27 November 2001. This does not come into effect until January 2004 for criminal matters, and January 2006 for civil and administrative matters. It will not enable the UK to request tax information from the Cayman Islands.