Tax Information Exchange Specialists
3Rock helps governments and entities implement and strengthen OECD-aligned tax transparency frameworks with the technical depth, practical judgment, and disciplined support that effective implementation demands.
What we do
Transparency and exchange of information for tax purposes is about putting an end to bank secrecy and tax evasion through global tax co-operation.
The OECD Global Forum (the Global Forum on Transparency and Exchange of Information for Tax Purposes) is the leading international body working on the implementation of the international tax transparency standards, including the Common Reporting Standard (CRS), Exchange of Information on Request (EOIR), and the new Crypto-Asset Reporting Framework (CARF), and ensures these frameworks are implemented effectively through its monitoring, peer reviewing and capacity-building activities.
3Rock’s advisors are experts in international tax information exchange frameworks, and advise both governments and private sector entities.
Government Advisory
3Rock provides OECD peer review support and implementation advisory services to government tax administrations and competent authorities.
Our technical expertise and hands-on experience in both the implementation of international tax information exchange frameworks and as assessors in the Automatic Exchange of Information (AEOI) effectiveness reviews position 3Rock as the global leader in CRS, FATCA, EOIR, and CARF advisory.
Tax Compliance & Reporting
3Rock provides compliance, reporting and due diligence support services for Financial Institutions under the CRS & FATCA, Relevant Entities under ES, and Reporting Crypto-Asset Service Providers (RCASPs) under the CARF.
Our comprehensive approach ensures reporting obligations are carried out in a timely manner, the information submitted is defensible under regulator scrutiny, and mitigates the risk of enforcement actions and administrative fines.
Who we are
Dean Lynee
Dean has over 25 years of advisory experience in the private sector in the Cayman Islands, supporting investment funds, trusts, and other corporate structures in establishing robust governance, due diligence, and reporting frameworks under international tax transparency regimes. He has served as Principal Point of Contact (PPoC) for Financial Institutions under CRS and FATCA, working across global and regional institutions including EY, MUFG, Morval Bank & Trust, and Tri-Bridge Compliance. Dean’s experience spans both advisory and in-house compliance roles, giving him a practical understanding of how regulatory obligations are implemented in complex financial institutions. This positions him to support clients across the full compliance lifecycle, from onboarding and risk assessment through to ongoing reporting and review.
Craig Thomas
Craig is the former Head of Compliance at the Cayman Islands Department for International Tax Cooperation (DITC), with extensive experience designing, implementing, and overseeing international tax transparency frameworks. He led the team responsible for the implementation of the CRS, FATCA, Economic Substance and CARF in the Cayman Islands and managed risk assessment methodologies, compliance investigations and audits, and enforcement actions. Craig also represented the Cayman Islands as a delegate to the OECD Global Forum, and is a trained CRS expert assessor with hands-on experience supporting AEOI effectiveness reviews, bringing practical insight into both jurisdictional implementation and the standards against which compliance frameworks are assessed.
Kuralay Baisalbayeva
Kuralay previously worked at the OECD Global Forum Secretariat in Paris for over five years, where she served as the lead Secretariat Assessor for EOIR and AEOI effectiveness peer reviews, contributing to the assessment of jurisdictions’ implementation of international tax transparency standards. She is a leading global expert in tax transparency frameworks, including the Crypto-Asset Reporting Framework (CARF), the Common Reporting Standard (CRS), and Exchange of Information on Request (EOIR), with deep experience in both technical standard-setting and peer review processes. Prior to joining the OECD, she worked at PwC, advising on large-scale government projects and supporting public sector implementation initiatives. She is currently based in Spain and advises tax administrations and competent authorities across Europe, the GCC region, and Asia.