Relationship dossier
Cayman Islands
South Africa
Relationship assessment
Practical cooperation on tax information exchange within the Cayman Islands’ constitutional relationship with the United Kingdom
Cayman Islands toward South Africa
+20Cayman Islands authorities have participated in a tax information exchange arrangement with South Africa, reflecting the territory’s autonomy in tax matters. The United Kingdom remains responsible for the Cayman Islands’ foreign affairs.
South Africa toward Cayman Islands
+20South Africa has participated in a tax information exchange arrangement with the Cayman Islands, providing a concrete channel for tax-transparency cooperation.
Overall relationship
+15Tax information exchange provides a durable, practical basis for cooperation, but the known relationship is issue-specific and does not establish a broader partnership. The Cayman Islands’ constitutional status also means its external relations operate within the United Kingdom’s responsibility for foreign affairs.
How to read these scores
Scores are rough judgments, not objective measurements or current verification. Directional scores describe government policy and conduct, not public opinion. The overall score is an independent estimate, never an average.
- −100
- Extreme sustained hostility
- −50
- Substantially adversarial
- 0
- Mixed or neutral, supported by knowledge
- +50
- Substantially cooperative
- +100
- Exceptionally close sustained partnership
“Not assessed” means there is no recorded score. Pair existence makes no claim about diplomatic recognition or established relations.
Relationship context
Overview
The Cayman Islands and South Africa have cooperated on tax transparency through a bilateral tax information exchange arrangement. The Cayman Islands is a British Overseas Territory, and the United Kingdom is responsible for its foreign affairs; the Cayman Islands nevertheless has autonomy in areas including taxation. The relationship reflected in these facts is practical and issue-specific, rather than evidence of a broad bilateral partnership.
Key developments
The Cayman Islands and South Africa concluded a tax information exchange arrangement.
Major uncertainties
- The scope and implementation of tax information exchange between the jurisdictions are unclear.
- Details of other direct government cooperation are limited.