This document outlines definitions and terms related to tax reporting, withholding tax regimes, and financial instruments such as Auction Rate Bonds. It includes definitions for terms like 'Affiliate', 'Bankruptcy', 'BBA Audit Rules', and 'Business Day'. The document also references legislation and agreements between the Cayman Islands and other jurisdictions, including the US, to facilitate tax compliance.
documents/vol00010-efta01356750-pdf.pdf
{"document_type":"legal","key_locations":["Cayman Islands","New York"],"document_subtype":"contract","key_organizations":["Cayman Islands","US Government"],"reference_numbers":["DB-SDNY-0042782","SDNY_GM_00188966","EFTA01356750"]}