Dominica

Dominica has not yet introduced a requirement for the filing of CbC reports, as required under the BEPS Action 13 (CbC reporting) minimum standard.

La Dominique compte deux conventions fiscales en vigueur, comme l’indique sa réponse au questionnaire d’examen par les pairs, y compris la convention multilatérale entre les membres de la CARICOM conclue avec dix de ses partenaires (la convention de la CARICOM) Accord entre les gouvernements des États membres de la Communauté des Caraïbes tendant à éviter la double imposition et à prévenir l’évasion fiscale en matière d’impôts sur le revenu, sur les profits ou les gains en capital et pour l’encouragement du commerce régional et de l’investissement, 6 juillet 1994, Saint-Michel (Barbade) ; entre Antigua-et-Barbuda (18 février 1998), Barbade (7 juillet 1995), le Belize (30 novembre 1994), Dominique (19 juin 1996), Grenade (1er mars 1996), le Guyana* (26 novembre 1997), Jamaïque (16 février 1995), Saint-Kitts-et-Nevis (8 mai 1997), Sainte-Lucie (22 mai 1995), Saint-Vincent-et-les-Grenadines (12 février 1998) et Trinité-et-Tobago (29 novembre 1994). Au total, la Dominique a identifié 12 « accords » dans sa liste des conventions : deux conventions bilatérales et la convention de la CARICOM.. Aucune de ces conventions n’est conforme au standard minimum.

Dominica has two tax agreements in force as reported in its response to the Peer Review questionnaire, including the multilateral agreement among the members of the CARICOM concluded with ten treaty partners (the CARICOM Agreement). 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; between: Antigua and Barbuda (18 February 1998), Barbados (7 July 1995), Belize (30 November 1994), Dominica (19 June 1996), Grenada (1 March 1996), Guyana* (26 November 1997), Jamaica (16 February 1995), St. Kitts/Nevis (8 May 1997), St. Lucia (22 May 1995) St. Vincent (12 February 1998) and Trinidad & Tobago (29 November 1994). In total, Dominica identified twelve "agreements" in its List of Tax agreements: two bilateral agreements and the CARICOM Agreement. Neither of those agreements comply with the minimum standard.

Dominica’s legal framework implementing the AEOI Standard is in place and is consistent with the requirements of the AEOI Terms of Reference. This includes Dominica’s domestic legislative framework requiring Reporting Financial Institutions to conduct the due diligence and reporting procedures (CR1) and its international legal framework to exchange the information with all of Dominica’s Interested Appropriate Partners (CR2).

Dominica does not yet have legislation in place to implement the BEPS Action 13 minimum standard.

La Dominique compte trois conventions fiscales en vigueur, comme l’indique sa réponse au questionnaire d’examen par les pairs, y compris la convention multilatérale entre les membres de la CARICOM conclue avec dix partenaires (la convention de la CARICOM)Au total, la Dominique a identifié 12 « accords » dans sa liste des conventions : deux conventions bilatérales et la convention de la CARICOM..

Dominica has three tax agreements in force, as reported in its response to the Peer Review questionnaire, including the multilateral agreement among the members of the CARICOM concluded with ten treaty partners (the CARICOM Agreement). In total, Dominica identified twelve "agreements" in its List of Tax agreements: two bilateral agreements and the CARICOM Agreement.

Overall determination on the legal framework: Not In Place

This report is Dominica’s first annual peer review report. Consistent with the agreed methodology this report covers: (i) the domestic legal and administrative framework, (ii) the exchange of information framework as well as (iii) the appropriate use of CbC reports.

Dominica has three tax agreements in force, as reported in its response to the Peer Review questionnaire, including the multilateral agreement among the members of the CARICOM concluded with ten treaty partners (the CARICOM Agreement). In total, Dominica identified 12 "agreements" in its List of Tax agreements: two bilateral agreements and the CARICOM Agreement.

La Dominique compte trois conventions fiscales en vigueur, comme l’indique sa réponse au questionnaire d’examen par les pairs, y compris la convention multilatérale entre les membres de la CARICOM conclue avec dix partenaires (la convention de la CARICOM) Au total, la Dominique a identifié 12 « accords » dans sa liste des conventions : deux conventions bilatérales et la convention de la CARICOM..