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Grand Court of the Cayman IslandsFriday 13 September 2013

MH Investments v Cayman Island Tax Information Authority

In this case the investigatory powers of an offshore tax authority cooperating under the OECD model tax gathering treaties (“Tax Information Exchange Agreement”( was successfully challenged on human rights grounds in a  judicial review. The powers were exercised in aid of an Australian tax investigation. The case is currently due to be heard by the Cayman Islands Court of Appeal

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