As the deadline for the filing of notifications to the Cayman Islands Tax Information Authority via the Cayman AEOI Portal in respect of (i) entities formed in 2015 for U.S. FATCA purposes and (ii) entities for UK CDOT purposes, approaches on 10 June 2016, we revisit some of the key issues on the Common Reporting Standard (CRS) and its application to Cayman Islands formed Investment Entities.