{"kind":"expression","expression":{"expr_id":"1569","doc_id":"1569","label":"International Tax Co-operation (Economic Substance) (Amendment of Schedule) Regulations, 2020 (SL90 of 2020)","is_as_enacted":"f","commenced_on":null,"superseded_on":null,"valid_from":null,"valid_to":null,"is_current":"t","incorporating":null,"akn_expr_iri":"\/akn\/ky\/act\/amending\/2020\/a090\/eng@2020-01-01","akn_envelope":"{\"_canary\": {\"iri\": {\"work\": \"\/akn\/ky\/act\/amending\/2020\/a090\", \"expression\": \"\/akn\/ky\/act\/amending\/2020\/a090\/eng@2020-01-01\", \"manifestation\": \"\/akn\/ky\/act\/amending\/2020\/a090\/eng@2020-01-01.pdf\"}, \"pdf\": {\"md5\": \"bc9e8afccf1b960076fffebcf98266ea\", \"path\": \"\/Users\/q\/kyleg-data\/working\/AMENDING\/2020\/2020-A090\/2020-A090.pdf\", \"pages\": 3, \"filename\": \"2020-A090.pdf\"}, \"errors\": [], \"extraction\": {\"model\": null, \"stats\": {\"word_count\": 197, \"paragraph_count\": 3, \"text_char_count\": 1366}, \"usage\": null, \"method\": \"pymupdf-text\", \"version\": \"kyleg-akn-1.0\", \"extracted_at\": \"2026-06-22\"}, \"classification\": \"text_layer\", \"validation_flags\": [], \"docai_processor_id\": null}, \"akomaNtoso\": {\"act\": {\"body\": [{\"eId\": \"sec_n1\", \"num\": null, \"text\": \"International Tax Co-operation (Economic Substance) Law (2020 Revision) INTERNATIONAL TAX CO-OPERATION (ECONOMIC SUBSTANCE) (AMENDMENT OF SCHEDULE) REGULATIONS, 2020 (SL 90 of 2020) SL 90 of 2020 PUBLISHING DETAILS International Tax Co-operation (Economic Substance) (Amendment of Schedule) Regulations, 2020 Regulation 1 SL 90 of 2020 International Tax Co-operation (Economic Substance) Law (2020 Revision) INTERNATIONAL TAX CO-OPERATION (ECONOMIC SUBSTANCE) (AMENDMENT OF SCHEDULE) REGULATIONS, 2020 (SL 90 of 2020) In exercise of the powers conferred by section 15 of the International Tax Co-operation (Economic Substance) Law (2020 Revision), the Cabinet makes the following Regulations \u2014\", \"element\": \"section\", \"heading\": null}, {\"eId\": \"sec_1\", \"num\": \"1.\", \"text\": \"Citation 1. These Regulations may be cited as the International Tax Co-operation (Economic Substance) (Amendment of Schedule) Regulations, 2020.\", \"element\": \"section\", \"heading\": null}, {\"eId\": \"sec_2\", \"num\": \"2.\", \"text\": \"Amendment of the Schedule to the International Tax Co-operation (Economic Substance) Law (2020 Revision) 2. The International Tax Co-operation (Economic Substance) Law (2020 Revision) is amended in the Schedule in the definition of the words \u201cdomestic company\u201d in paragraph (b) by deleting the words \u201c9 or\u201d. Made in Cabinet the 9th day of July, 2020. Kim Bullings Clerk of the Cabinet\", \"element\": \"section\", \"heading\": null}], \"meta\": {\"notes\": null, \"workflow\": null, \"lifecycle\": {\"source\": \"#cilegis\", \"eventRef\": [{\"eId\": \"e_commence_2020_01_01\", \"date\": \"2020-01-01\", \"type\": \"generation\", \"source\": \"#cilegis\"}]}, \"references\": {\"source\": \"#canary\", \"TLCRole\": [], \"TLCEvent\": [{\"eId\": \"ev_commencement\", \"href\": \"\/akn\/ontology\/canary\/event\/commencement\", \"showAs\": \"commencement\"}], \"TLCPerson\": [], \"TLCConcept\": [{\"eId\": \"inForce\", \"href\": \"\/akn\/ontology\/canary\/concept\/temporal\/in-force\", \"showAs\": \"in force\"}], \"TLCProcess\": [], \"TLCLocation\": [], \"TLCOrganization\": [{\"eId\": \"cilegis\", \"href\": \"\/akn\/ontology\/canary\/organization\/editor\/cilegis\", \"showAs\": \"Cayman Islands legislation mirror (kyleg)\"}]}, \"temporalData\": {\"source\": \"#cilegis\", \"temporalGroup\": [{\"eId\": \"tg_inforce_2020_01_01\", \"timeInterval\": [{\"end\": null, \"start\": \"#e_commence_2020_01_01\", \"duration\": null, \"refersTo\": \"#inForce\"}]}]}, \"classification\": null, \"identification\": {\"source\": \"#cilegis\", \"FRBRWork\": {\"FRBRuri\": \"\/akn\/ky\/act\/amending\/2020\/a090\", \"FRBRdate\": [{\"date\": \"2020-01-01\", \"name\": \"generation\"}], \"FRBRthis\": \"\/akn\/ky\/act\/amending\/2020\/a090\/!main\", \"FRBRalias\": [{\"name\": \"cmsId\", \"value\": \"2020-A090\"}], \"FRBRauthor\": [{\"as\": \"#editor\", \"href\": \"\/akn\/ontology\/canary\/organization\/editor\/cilegis\"}], \"FRBRnumber\": \"A090 of 2020\", \"FRBRcountry\": \"ky\", \"FRBRsubtype\": \"amending\"}, \"FRBRExpression\": {\"FRBRuri\": \"\/akn\/ky\/act\/amending\/2020\/a090\/eng@2020-01-01\", \"FRBRdate\": [{\"date\": \"2020-01-01\", \"name\": \"generation\"}], \"FRBRthis\": \"\/akn\/ky\/act\/amending\/2020\/a090\/eng@2020-01-01\/!main\", \"FRBRauthor\": [{\"as\": \"#editor\", \"href\": \"\/akn\/ontology\/canary\/organization\/editor\/cilegis\"}], \"FRBRlanguage\": \"eng\"}, \"FRBRManifestation\": {\"FRBRuri\": \"\/akn\/ky\/act\/amending\/2020\/a090\/eng@2020-01-01.xml\", \"FRBRdate\": [{\"date\": \"2026-06-22\", \"name\": \"generation\"}], \"FRBRthis\": \"\/akn\/ky\/act\/amending\/2020\/a090\/eng@2020-01-01.xml\", \"FRBRauthor\": [{\"as\": \"#editor\", \"href\": \"\/akn\/ontology\/canary\/organization\/editor\/cilegis\"}], \"FRBRformat\": \"application\/xml\"}}}, \"name\": \"act\", \"header\": {\"title\": \"International Tax Co-operation (Economic Substance) (Amendment of Schedule) Regulations, 2020 (SL90 of 2020)\", \"actNumber\": \"A090 of 2020\", \"longTitle\": null}}, \"doc\": null, \"bill\": null, \"judgment\": null}}","akn_full_text":"CAYMAN ISLANDS\n\nInternational Tax Co-operation (Economic Substance) Law\n(2020 Revision)\nINTERNATIONAL TAX CO-OPERATION\n(ECONOMIC SUBSTANCE) (AMENDMENT\nOF SCHEDULE) REGULATIONS, 2020\n(SL 90 of 2020)\nSupplement No. 2 published with Legislation Gazette No. 50 dated 10th July, 2020.\n\nPage 2\nSL 90 of 2020\nc\n\nPUBLISHING DETAILS\n\nInternational Tax Co-operation (Economic Substance) (Amendment of\nSchedule) Regulations, 2020\nRegulation 1\n\nc\nSL 90 of 2020\nPage 3\n\nCAYMAN ISLANDS\n\nInternational Tax Co-operation (Economic Substance) Law\n(2020 Revision)\nINTERNATIONAL TAX CO-OPERATION\n(ECONOMIC SUBSTANCE) (AMENDMENT OF\nSCHEDULE) REGULATIONS, 2020\n(SL 90 of 2020)\nIn exercise of the powers conferred by section 15 of the International Tax Co-operation\n(Economic Substance) Law (2020 Revision), the Cabinet makes the following\nRegulations \u2014\n1.\nCitation\n1.\nThese Regulations may be cited as the International Tax Co-operation (Economic\nSubstance) (Amendment of Schedule) Regulations, 2020.\n2.\nAmendment of the Schedule to the International Tax Co-operation\n(Economic Substance) Law (2020 Revision)\n2.\nThe International Tax Co-operation (Economic Substance) Law (2020 Revision) is\namended in the Schedule in the definition of the words \u201cdomestic company\u201d in\nparagraph (b) by deleting the words \u201c9 or\u201d.\nMade in Cabinet the 9th day of July, 2020.\nKim Bullings\nClerk of the Cabinet","akn_extracted_at":"2026-06-22 15:43:50.290252+00","cms_id":"2020-A090","law_type":"amending","year":"2020","number":"A090","title":"International Tax Co-operation (Economic Substance) (Amendment of Schedule) Regulations, 2020 (SL90 of 2020)","status":"spent"},"provenance":{"files":[{"file_id":"6410","expr_id":"1569","kind":"akn_xml","filename":"2020-A090.akn.xml","source_url":null,"storage_path":"\/Users\/q\/kyleg-data\/working\/AMENDING\/2020\/2020-A090\/2020-A090.akn.xml","content_md5":"9bae72b4890340da3b1dd441294e7c10","byte_size":"4174","http_last_modified":null,"fetched_at":"2026-06-22 15:43:50.329355+00"},{"file_id":"3137","expr_id":"1569","kind":"pristine_pdf","filename":"2020-A090.pdf","source_url":"\/cms\/images\/LEGISLATION\/AMENDING\/2020\/2020-A090\/2020-A090.pdf","storage_path":"\/Users\/q\/kyleg-data\/pristine\/AMENDING\/2020\/2020-A090\/2020-A090.pdf","content_md5":"bc9e8afccf1b960076fffebcf98266ea","byte_size":"396470","http_last_modified":null,"fetched_at":"2026-06-16 04:01:10.852462+00"},{"file_id":"3138","expr_id":"1569","kind":"working_pdf","filename":"2020-A090.pdf","source_url":"\/cms\/images\/LEGISLATION\/AMENDING\/2020\/2020-A090\/2020-A090.pdf","storage_path":"\/Users\/q\/kyleg-data\/working\/AMENDING\/2020\/2020-A090\/2020-A090.pdf","content_md5":"bc9e8afccf1b960076fffebcf98266ea","byte_size":"396470","http_last_modified":null,"fetched_at":"2026-06-16 04:01:10.852462+00"}],"paragraph_count":4,"latest_history":null},"quality":{"expr_id":"1569","doc_id":"1569","quality_state":"needs_review","quality_score":"84","needs_human_review":"t","deterministic_categories":"{duplicate_text,page_header_footer_noise}","llm_categories":"{}","repair_actions":"{collapse_duplicate_text,strip_page_furniture}","finding_severity_counts":"{\"low\": 1, \"medium\": 1}","finding_summary":"repeated line furniture detected: sl 90 of 2020 x4; duplicate-line ratio is 21.62%","assessed_at":"2026-06-22 15:29:46.450957+00","updated_at":"2026-06-22 15:29:46.450957+00"}}