Duncan Nicol is the director of the Cayman Islands Department for International Tax Cooperation, a position he has held since 2005. His role includes responsibility for the Cayman Islands Tax Information Authority, the competent authority for international cooperation on tax matters.

Duncan represents the Cayman Islands in meetings of the Global Forum on Transparency and Exchange of Information for Tax Purposes, the OECD BEPS Inclusive Framework, and various subsidiary bodies and working groups. He also serves as a vice chair of the Global Forum’s Peer Review Group.

A Scottish Advocate, Duncan has worked in the public and private sectors in Scotland and the Cayman Islands for more than 35 years.