tates and another country (or local country legislation enacted pursuant to such intergovernmental agreement) (collectively "FATCA") and the OECD Standard for Automatic Exchange of Financial Account Information — Common Reporting Standard (the "CRS"), including any local or intergovernmental legislation, regulation or guidance that has been adopted to im

tates and another country (or local country legislation enacted pursuant to such intergovernmental agreement) (collectively "FATCA") and the OECD Standard for Automatic Exchange of Financial Account Information — Common Reporting Standard (the "CRS"), including any local or intergovernmental legislation, regulation or guidance that has been adopted to im

tates and another country (or local country legislation enacted pursuant to such intergovernmental agreement) (collectively "FATCA") and the OECD Standard for Automatic Exchange of Financial Account Information — Common Reporting Standard (the "CRS"), including any local or intergovernmental legislation, regulation or guidance that has been adopted to im

tively). The Cayman Islands has also signed, along with over 60 other countries, a multilateral competent authority agreement to implement the OECD Standard for Automatic Exchange of Financial Account Information — Common Reporting Standard (the "CRS" and together with the US IGA and the UK IGA, "AEOI"). Cayman Islands regulations were issued on 4 July 2014