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The Cayman Islands Tax Information Authority has clarified some of the timescales for reporting the economic substance requirements that came into force on 1 January 2019. An economic substance notification will be required for all entities with separate legal personality, and will be done via the General Registry system through an online notification form available later this year. The registration deadline is 15 January 2020, and the economic substance return will be due 12 months after the year end.