Belize has four 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 of its treaty partners (the CARICOM Agreement).1

Belize signed the MLI in 2019, listing its non-compliant bilateral agreements.

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

The agreements that will be modified by the MLI will come into compliance with the minimum standard once the provisions of the MLI take effect.

Belize’s listed agreements under the MLI will start to be compliant after Belize’s ratification of the MLI. Belize is encouraged to ratify the MLI as soon as possible.

Belize is encouraged to bring the CARICOM Agreement up to date by commencing talks among all the treaty partners.2


← 1. In total, Belize identified thirteen "agreements" in its List of Tax agreements: three bilateral agreements and the CARICOM Agreement concluded with ten of its treaty partners.

← 2. Revisions to the CARICOM Agreement require an agreement from its eleven treaty partners.

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