Jamaica has 14 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).1

Jamaica signed the MLI in 2018, listing its non-compliant bilateral agreements.

Jamaica is implementing the minimum standard through the inclusion of the preamble statement and the PPT combined with the LOB.2

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.

Jamaica’s listed agreements under the MLI will start to be compliant after Jamaica’s ratification of the MLI. Jamaica is encouraged to ratify the MLI as soon as possible. Jamaica indicated that it had started its legislative process for the ratification of the MLI and that it expected to ratify it in the first half of 2021.

Jamaica is encouraged to bring the CARICOM Agreement up to date by commencing talks among all the treaty partners.3


← 1. In total, Jamaica identified 23 "agreements" in its List of Tax agreements: thirteen bilateral agreements and the CARICOM Agreement.

← 2. For its agreements listed under the MLI, Jamaica is implementing the preamble statement (Article 6 of the MLI) and the PPT (Article 7 of the MLI). Jamaica has opted for the simplified LOB under Article 7(7)(a) of the MLI.

← 3. Revisions to the CARICOM Agreement require an agreement from its eleven treaty partners.

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