Greenland

Greenland has four tax agreements in force as reported in its response to the Peer Review questionnaire. One of those agreements, the agreement with the Faroe Islands, complies with the minimum standard.

Greenland has not signed the MLI.

Greenland indicated in its response to the Peer Review questionnaire that steps have been taken (other than under the MLI) to implement the minimum standard in its agreements with Denmark, Iceland and Norway.

Greenland is implementing the minimum standard through the inclusion of the preamble statement and the PPT.

No jurisdiction has raised any concerns about their agreements with Greenland.

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