Cayman Islands

Corporate - Income determination

Last reviewed - 04 December 2023

Since no corporate income, capital gains, or other taxes are imposed on corporations in the Cayman Islands, income determination is not relevant in the context of Cayman Islands taxation.

Cayman Islands contacts

T.C. Leshikar

Partner, PwC Cayman Islands

+1 345 914 8616

PwC Cayman Islands

Tax services and publications

PwC's Pillar Two Country Tracker

See Pillar Two developments by country or region:

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