On 25 November 2013, the Republic of Malta and the Cayman Islands signed a Tax Information Exchange Agreement (TIEA) – which provides for a full exchange of information between the two jurisdictions on tax matters. This agreement was signed at the Malta High Commission in London.
The Maltese Minister for Finance, Professor Edward Scicluna signed on behalf of the Government of Malta and the Caymanian Minister of Financial Services, Wayne Panton signed on behalf of the Government of the Cayman Islands.
Also present for the signing ceremony were the High Commissioner of Malta, HE Norman Hamilton as well as the Cabinet Secretary of the Cayman Islands, Samuel Rose.
Minister Scicluna said this Agreement “demonstrated good practice in the global financial sector” whilst Minister Panton remarked that “this level of cooperation signifies the goodwill that exists between Malta and the Cayman Islands.”
Both signatories confirmed the agreement included all standard means to ensure due process was followed in tax information requests to both Malta and the Cayman Islands respectively, including, for example, provisions to protect confidentiality of information. The TIEA will also adhere to public policy considerations and provisions related to protecting legal privilege.
Both Malta and the Cayman Islands are members of the OECD Global Forum on Transparency and Exchange of Information.
Ftehim dwar skambju ta’ Informazzjoni dwar Taxxa bejn Malta u l-Gzejjer Cayman
Nhar il-25 ta’ Novembru 2013, ir-Repubblika ta’ Malta u l-Gżejjer Cayman iffirmaw Ftehim dwar Skambju ta’ Informazzjoni dwar Taxxa li jipprovdi għal skambju sħiħ ta’ informazzjoni bejn iż-żewġ ġurisdizzjonijiet fuq kwistjonijiet ta’ taxxa. Dan il-ftehim ġie ffirmat il-Kummissjoni Għolja ta’ Malta ġewwa Londra.
Il-Ministru tal-Finanzi ta’ Malta, il-Professur Edward Scicluna iffirma f’isem il-Gvern Malti u l-Ministru tas-Servizzi Finanzjarji tal-Cayman, Wayne Panton iffirma f’isem il-Gvern tal-Gżejjer Cayman. Preżenti għaċ-ċerimonja kien hemm ukoll il-Kummissarju Għoli ta’ Malta, Norman Hamilton kif ukoll is-Segretarju tal-Kabinett tal-Gżejjer Cayman, Samuel Rose.
Il-Ministru Scicluna qal li dan il-Ftehim “juri prattika tajba fis-settur finanzjarju globali” waqt li l- Ministru Panton irrimarka li “dan il-livell ta’ kooperazzjoni huwa xiehda tar-rieda tajba li teżisti bejn Malta u l-Gżejjer Cayman.”
Iż-żewġ firmatarji ikkonfermaw li l-ftehim jinkludi l-mezzi kollha biex jassikuraw li jiġi segwit il-proċess dovut f’rikjesti ta’ informazzjoni fuq taxxa kemm lil Malta kif ukoll lill-Gżejjer Cayman rispettivament, u jinkludu, per eżempju, proviżjonijiet biex jipproteġu l-konfidenzjalita’ tal-informazzjoni. Dan il-ftehim jaderixxi ma’ konsiderazzjonijiet ta’ politika pubblika u proviżjonijiet li għandhom x’jaqsmu mal-protezzjoni tal-privileġġ legali.
Kemm Malta kif ukoll il-Gżejjer Cayman huma membri tal-Forum Globali fuq Trasparenza u Skambju ta’ Informazzjoni tal-OECD.
– Tuesday, 26th November, 2013
110 responses to “Tax Information Exchange agreement between Malta and the Cayman Islands”
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