Saint Kitts and Nevis

Saint Kitts and Nevis can legally issue the following five types of rulings within the scope of the transparency framework: (i) preferential regimes 1) Nevis LLC, 2) Nevis business corporation and 3) Companies act – exempt companies. (ii) cross-border unilateral APAs and any other cross-border unilateral tax rulings (such as an advance tax ruling) covering transfer pricing or the application of transfer pricing principles (iii) rulings providing for unilateral downward adjustments (iv) permanent establishment rulings and (v) related party conduit rulings.