{"kind":"expression","expression":{"expr_id":"1989","doc_id":"1989","label":"Tax Information Authority (International Tax Compliance) (United States of America) (Amendment) Regulations, 2020 (SL 10 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\/1010\/eng@2020-01-01","akn_envelope":"{\"_canary\": {\"iri\": {\"work\": \"\/akn\/ky\/act\/amending\/2020\/1010\", \"expression\": \"\/akn\/ky\/act\/amending\/2020\/1010\/eng@2020-01-01\", \"manifestation\": \"\/akn\/ky\/act\/amending\/2020\/1010\/eng@2020-01-01.pdf\"}, \"pdf\": {\"md5\": \"3636e580082b6975e8465fb1db2a19e5\", \"path\": \"\/Users\/q\/kyleg-data\/working\/AMENDING\/2020\/2020-1010\/2020-1010.pdf\", \"pages\": 4, \"filename\": \"2020-1010.pdf\"}, \"errors\": [], \"extraction\": {\"model\": null, \"stats\": {\"word_count\": 382, \"paragraph_count\": 4, \"text_char_count\": 2638}, \"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\": \"Tax Information Authority Law (2017 Revision) TAX INFORMATION AUTHORITY (INTERNATIONAL TAX COMPLIANCE) (UNITED STATES OF AMERICA) (AMENDMENT) REGULATIONS, 2020 (SL 10 of 2020) SL 10 of 2020 PUBLISHING DETAILS Tax Information Authority (International Tax Compliance) (United States of America) (Amendment) Regulations, 2020 Regulation 1 SL 10 of 2020 Tax Information Authority Law (2017 Revision) TAX INFORMATION AUTHORITY (INTERNATIONAL TAX COMPLIANCE) (UNITED STATES OF AMERICA) (AMENDMENT) REGULATIONS, 2020 (SL 10 of 2020) In exercise of the powers conferred by section 25 of the Tax Information Authority Law (2017 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 Tax Information Authority (International Tax Compliance) (United States of America) (Amendment) Regulations, 2020.\", \"element\": \"section\", \"heading\": null}, {\"eId\": \"sec_2\", \"num\": \"2.\", \"text\": \"Amendment of regulation 8 of the Tax Information Authority (International Tax Compliance) (United States of America) Regulations (2018 Revision) - Reporting Obligation 2. The Tax Information Authority (International Tax Compliance) (United States of America) Regulations (2018 Revision) are amended in regulation 8(3) by deleting the words \u201c31st May\u201d and substituting the words \u201c31st July\u201d. Regulation 3 Tax Information Authority (International Tax Compliance) (United States of America) (Amendment) Regulations, 2020 SL 10 of 2020\", \"element\": \"section\", \"heading\": null}, {\"eId\": \"sec_3\", \"num\": \"3.\", \"text\": \"Amendment of regulation 14 of the Tax Information Authority (International Tax Compliance) (United States of America) Regulations (2018 Revision) - notification to the Competent Authority 3. The Tax Information Authority (International Tax Compliance) (United States of America) Regulations (2018 Revision) are amended in regulation 14 by repealing paragraph (4) and substituting the following paragraph \u2014 \u201c(4) A Financial Institution which is required to notify the Competent Authority pursuant to this regulation shall, at the time of notification, provide to the Competent Authority the full name, address, designation and contact details of \u2014 (a) a person identified and authorised by the Financial Institution to be the principal point of contact for the Financial Institution for all purposes of compliance with these regulations; and (b) except in circumstances specified by the Authority, another person the Financial Institution has authorised to give change notices for its principal point of contact.\u201d. Made in Cabinet the day 18th day of February, 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\/1010\", \"FRBRdate\": [{\"date\": \"2020-01-01\", \"name\": \"generation\"}], \"FRBRthis\": \"\/akn\/ky\/act\/amending\/2020\/1010\/!main\", \"FRBRalias\": [{\"name\": \"cmsId\", \"value\": \"2020-1010\"}], \"FRBRauthor\": [{\"as\": \"#editor\", \"href\": \"\/akn\/ontology\/canary\/organization\/editor\/cilegis\"}], \"FRBRnumber\": \"1010 of 2020\", \"FRBRcountry\": \"ky\", \"FRBRsubtype\": \"amending\"}, \"FRBRExpression\": {\"FRBRuri\": \"\/akn\/ky\/act\/amending\/2020\/1010\/eng@2020-01-01\", \"FRBRdate\": [{\"date\": \"2020-01-01\", \"name\": \"generation\"}], \"FRBRthis\": \"\/akn\/ky\/act\/amending\/2020\/1010\/eng@2020-01-01\/!main\", \"FRBRauthor\": [{\"as\": \"#editor\", \"href\": \"\/akn\/ontology\/canary\/organization\/editor\/cilegis\"}], \"FRBRlanguage\": \"eng\"}, \"FRBRManifestation\": {\"FRBRuri\": \"\/akn\/ky\/act\/amending\/2020\/1010\/eng@2020-01-01.xml\", \"FRBRdate\": [{\"date\": \"2026-06-22\", \"name\": \"generation\"}], \"FRBRthis\": \"\/akn\/ky\/act\/amending\/2020\/1010\/eng@2020-01-01.xml\", \"FRBRauthor\": [{\"as\": \"#editor\", \"href\": \"\/akn\/ontology\/canary\/organization\/editor\/cilegis\"}], \"FRBRformat\": \"application\/xml\"}}}, \"name\": \"act\", \"header\": {\"title\": \"Tax Information Authority (International Tax Compliance) (United States of America) (Amendment) Regulations, 2020 (SL 10 of 2020)\", \"actNumber\": \"1010 of 2020\", \"longTitle\": null}}, \"doc\": null, \"bill\": null, \"judgment\": null}}","akn_full_text":"CAYMAN ISLANDS\n\nTax Information Authority Law\n(2017 Revision)\nTAX INFORMATION AUTHORITY\n(INTERNATIONAL TAX COMPLIANCE)\n(UNITED STATES OF AMERICA)\n(AMENDMENT) REGULATIONS, 2020\n(SL 10 of 2020)\n\nSupplement No. 2  published with Legislation Gazette No. 12 dated 20th February, 2020.\n\u2000\n\nPage 2\nSL 10 of 2020\nc\n\nPUBLISHING DETAILS\n\nTax Information Authority (International Tax Compliance) (United\nStates of America) (Amendment) Regulations, 2020\nRegulation 1\n\nc\nSL 10 of 2020\nPage 3\n\nCAYMAN ISLANDS\n\nTax Information Authority Law\n(2017 Revision)\nTAX INFORMATION AUTHORITY\n(INTERNATIONAL TAX COMPLIANCE) (UNITED\nSTATES OF AMERICA) (AMENDMENT)\nREGULATIONS, 2020\n(SL 10 of 2020)\nIn exercise of the powers conferred by section 25 of the Tax Information Authority Law\n(2017 Revision), the Cabinet makes the following Regulations \u2014\n1.\nCitation\n1.\nThese Regulations may be cited as the Tax Information Authority (International Tax\nCompliance) (United States of America) (Amendment) Regulations, 2020.\n2.\nAmendment of regulation 8 of the Tax Information Authority (International\nTax Compliance) (United States of America) Regulations (2018 Revision) -\nReporting Obligation\n2.\nThe Tax Information Authority (International Tax Compliance) (United States of\nAmerica) Regulations (2018 Revision) are amended in regulation 8(3) by deleting\nthe words \u201c31st May\u201d and substituting the words \u201c31st July\u201d.\n\nRegulation 3\nTax Information Authority (International Tax Compliance) (United States\nof America) (Amendment) Regulations, 2020\n\nPage 4\nSL 10 of 2020\nc\n\n3.\nAmendment of regulation 14 of the Tax Information Authority (International\nTax Compliance) (United States of America) Regulations (2018 Revision) -\nnotification to the Competent Authority\n3.\nThe Tax Information Authority (International Tax Compliance) (United States of\nAmerica) Regulations (2018 Revision) are amended in regulation 14 by repealing\nparagraph (4) and substituting the following paragraph \u2014\n\u201c(4) A Financial Institution which is required to notify the\nCompetent Authority pursuant to this regulation shall, at the\ntime of notification, provide to the Competent Authority the\nfull name, address, designation and contact details of \u2014\n(a)\na person identified and authorised by the Financial\nInstitution to be the principal point of contact for the\nFinancial Institution for all purposes of compliance with\nthese regulations; and\n(b) except in circumstances specified by the Authority,\nanother person the Financial Institution has authorised to\ngive change notices for its principal point of contact.\u201d.\nMade in Cabinet the day 18th day of February, 2020.\nKim Bullings\nClerk of the Cabinet","akn_extracted_at":"2026-06-22 15:42:12.795534+00","cms_id":"2020-1010","law_type":"amending","year":"2020","number":"1010","title":"Tax Information Authority (International Tax Compliance) (United States of America) (Amendment) Regulations, 2020 (SL 10 of 2020)","status":"spent"},"provenance":{"files":[{"file_id":"6774","expr_id":"1989","kind":"akn_xml","filename":"2020-1010.akn.xml","source_url":null,"storage_path":"\/Users\/q\/kyleg-data\/working\/AMENDING\/2020\/2020-1010\/2020-1010.akn.xml","content_md5":"c55da5ae00ad453fdbf8420c38949cf2","byte_size":"5573","http_last_modified":null,"fetched_at":"2026-06-22 15:42:12.832821+00"},{"file_id":"3977","expr_id":"1989","kind":"pristine_pdf","filename":"2020-1010.pdf","source_url":"\/cms\/images\/LEGISLATION\/AMENDING\/2020\/2020-1010\/2020-1010.pdf","storage_path":"\/Users\/q\/kyleg-data\/pristine\/AMENDING\/2020\/2020-1010\/2020-1010.pdf","content_md5":"3636e580082b6975e8465fb1db2a19e5","byte_size":"268991","http_last_modified":null,"fetched_at":"2026-06-16 04:01:11.14391+00"},{"file_id":"3978","expr_id":"1989","kind":"working_pdf","filename":"2020-1010.pdf","source_url":"\/cms\/images\/LEGISLATION\/AMENDING\/2020\/2020-1010\/2020-1010.pdf","storage_path":"\/Users\/q\/kyleg-data\/working\/AMENDING\/2020\/2020-1010\/2020-1010.pdf","content_md5":"3636e580082b6975e8465fb1db2a19e5","byte_size":"268991","http_last_modified":null,"fetched_at":"2026-06-16 04:01:11.14391+00"}],"paragraph_count":6,"latest_history":null},"quality":{"expr_id":"1989","doc_id":"1989","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 10 of 2020 x5; duplicate-line ratio is 16.39%","assessed_at":"2026-06-22 15:29:46.669391+00","updated_at":"2026-06-22 15:29:46.669391+00"}}