Double Taxation Agreement

By webmaster, 31 March, 2021

Agreement Among the Governments of the Member States of the Caribbean Community for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income, Profits or Gains and Capital Gains and for the Encouragement of Regional Trade and Investment.

St. Michael Barbados, 6 July 1994

Date entry into Force
Objective

According to Article 2 of this Agreement, it applies to taxes on income, profits or gains and capital gains arising in a Member State, which are listed in Schedule 1 of the Agreement. A Member State, which introduces taxes on income, profits or gains and capital gains after the entry into force of this Agreement, shall notify the Secretariat.

Dates of Signature

Antigua (July 6, 1994)
Belize (July 6, 1994)
Dominica (March 1, 1996)
Grenada (July 6, 1994)
Guyana (August 19, 1994)
Jamaica (July 6, 1994)
St. Kitts/Nevis (July 6, 1994)
Saint Lucia (July 6, 1994)
St. Vincent (July 6, 1994)
Trinidad & Tobago (July 6, 1994).

Date of Ratification

Antigua (February 18, 1998)
Belize (November 30, 1994)
Dominica (June 19, 1996)
GrenadaΒ Β  (March 1, 1996)
Guyana (November 26, 1997)
Jamaica (February 16, 1995)
St. Kitts/Nevis (May 8, 1997)
Saint Lucia (May 22, 1995)
St. Vincent (February 12, 1998)
Trinidad & Tobago (November 29, 1994).

Date of Accession

Barbados (July 7, 1995

Area of Focus