According to an update to the IRS Country-by-Country Reporting Jurisdiction Status Table, the U.S. signed a competent authority arrangement on the exchange of Country-by-Country (CbC) Reports with the Cayman Islands on 8 March 2018. The arrangement was not yet published at the time of writing, but will likely be published in the near future and is expected to apply for fiscal years beginning on or after 1 January 2016.