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Substance) Regulations,\n2020\nRegulation 1\n\nc\nSL 112 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) REGULATIONS,\n2020\n(SL 112 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) Regulations, 2020.\n2.\nInformation required by the Authority under section 7(4)(k) of the\nInternational Tax Co-operation (Economic Substance) Law (2020 Revision)\n2.\nThe information required by the Authority under section 7(4)(k) of the International\nTax Co-operation (Economic Substance) Law (2020 Revision) is set out in the\nSchedule.\n\nInternational Tax Co-operation (Economic Substance) Regulations,\n2020\nSCHEDULE\n\nc\nSL 112 of 2020\nPage 5\n\n SCHEDULE\n(regulation 2)\nInformation required by the Authority under section 7(4)(k) of the\nInternational Tax Co-operation (Economic Substance) Law (2020\nRevision)\n1.\nThe name and address of the relevant entity\u2019s immediate parent, ultimate parent and\nultimate beneficial owner and any other information as may reasonably be required by\nthe Authority to identify the relevant entity\u2019s immediate parent, ultimate parent and\nultimate beneficial owner.\n2.\nThe jurisdiction of tax residence of the relevant entity\u2019s immediate parent, ultimate\nparent and ultimate beneficial owner.\n3.\nInformation as may reasonably be required by the Authority in respect of expenditure\nincurred in respect of a person other than the relevant entity who is conducting core\nincome generating activities for relevant activities on behalf of the relevant entity.\n4.\nInformation as may reasonably be required by the Authority to confirm that the\nrelevant entity monitors and 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