Cayman Economic Substance Updates

The Department for International Tax Cooperation (DITC) has made further changes and updated the sample ES returns previously circulated in our notice dated 26 November 2020.

For more details, please find here a link to the Industry Advisory and content herein.

1. Economic Substance Return (Updated Sample)
https://www.ditc.ky/wp-content/uploads/ES-Return-sample.pdf

2. Economic Substance Return for Pure Equity Holding Companies (Updated Sample)
https://www.ditc.ky/wp-content/uploads/ES-Return-PEHC-sample.pdf

3. Economic Substance Return showing the additional questions for High Risk IP Companies (Updated Sample)
https://www.ditc.ky/wp-content/uploads/ES-Return-showing-additional-HRIPquestions.pdf

4. Form for Entity Tax Resident in Another Jurisdiction (Updated Sample)
https://www.ditc.ky/wp-content/uploads/Form-for-Entity-tax-resident-in-anotherjurisdiction.pdf

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Form for Entity Tax Resident in Another Jurisdiction

The DITC further informs that it has updated the Sample Form for Entity Tax Resident in Another Jurisdiction to clarify that the form has to be fully completed in the first year and in all subsequent years only updates / changes are required. Where updates / changes need to be made, the entire form becomes editable for these subsequent periods.

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Outsource Service Providers (OSPs)

As outlined in the industry advisory dated 26 November, the DITC Portal is open for registrations of outsource service providers (OSPs). Please refer to that industry advisory for more details. Please refer to the DITC’s Economic Substance Legislation and Resources for more information.

Thank you for your attention to this matter.

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PORTCULLIS GROUP
www.portcullis.co

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更新開曼經濟實質法

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國際稅賦合作處已進一步修改，並已更新本公司2020年11月26日通知函所傳閱的經濟實質申報書範本。

欲取得更多資訊者，請使用此處通往「產業公告」的連結，並參閱本函內容。

1. 經濟實質申報書（更新後範本）
https://www.ditc.ky/wp-content/uploads/ES-Return-sample.pdf

2. 純股權控股公司經濟實質申報書（更新後範本）
https://www.ditc.ky/wp-content/uploads/ES-Return-PEHC-sample.pdf

3. 提出高風險智慧財產公司額外問題的經濟實質申報書 （更新後範本）
https://www.ditc.ky/wp-content/uploads/ES-Return-showing-additionalHRIP-questions.pdf

4. 其他地區實體稅務居民表格（更新後範本）
https://www.ditc.ky/wp-content/uploads/Form-for-Entity-tax-resident-inanother-jurisdiction.pdf

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其他地區實體稅務居民表格

國際稅賦合作處進一步通知，其已更新「其他地區實體稅務居民表格範本」，說明該表格在第一年必須全部填寫，而往後每年則僅須填寫更新資料/修改資料即可。在必須填寫更新資料/修改資料時，整份表格在往後每年皆變成可編輯的表格。

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委外服務供應商
如11月26日產業公告所述，國際稅賦合作處入口網站開放供委外服務供應商進行註冊。請參閱該產業公告，即可獲知更多細節。亦請參閱國際稅賦合作處經濟實質法規與資源，以取得更多資訊。

感謝 貴公司對此事的關注。

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保得利集團
www.portcullis.co