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Land Holding Companies Share Transfer Tax Law (2016 Revision).

Country/Territory
Cayman Islands (UK)
Document type
Legislation
Date
1976 (2015)
Source
FAO, FAOLEX
Original source
Supplement No. 13 published with Extraordinary Gazette No. 69 of 2nd September, 2016.
Subject
Land & soil
Keyword
Land tenure Tax/levy Non-governmental entity Transfer Business/industry/corporations
Geographical area
Americas, Caribbean, Latin America and the Caribbean
Abstract

This Act concerns various matters concerning “land holding corporations” i.e. corporations, other than a charitable corporation and such other corporations as the Governor may by Notice published in the Gazette specify, which is the legal or beneficial owner of any land holding or of any equity capital of a land holding corporation. Land holding corporations, if not exempted under this Act from this requirement, shall provide, for tax purposes, the Financial Secretary with returns regarding any transfer of any equity capital of a land holding corporation.

Full text
English
Website
www.caymanlandinfo.ky