Dominica

A. Progress in the implementation of the minimum standard

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).1

None of Dominica’s agreements comply with the minimum standard or are subject to a complying instrument.

Dominica has not signed the MLI.

B. Implementation issues

As Dominica has not signed the MLI or implemented anti-treaty-shopping measures in its agreements, the Secretariat will offer its support to design a plan for the implementation of the minimum standard to strengthen its network of agreements.

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

Summary of the jurisdiction response - Dominica

Treaty partners

Compliance

with the

standard

If compliant,

the alternative

implemented

Signature of

a complying

instrument

The alternative

implemented through the

complying instrument

(if not the MLI)

Comments

1

Antigua and Barbuda

No

N/A

No

N/A

CARICOM

2

Barbados

No

N/A

No

N/A

CARICOM

3

Belize

No

N/A

No

N/A

CARICOM

4

Grenada

No

N/A

No

N/A

CARICOM

5

Guyana*

No

N/A

No

N/A

CARICOM

6

Jamaica

No

N/A

No

N/A

CARICOM

7

Saint Kitts and Nevis

No

N/A

No

N/A

CARICOM

8

Saint Lucia

No

N/A

No

N/A

CARICOM

9

Saint Vincent and the Grenadines

No

N/A

No

N/A

CARICOM

10

Switzerland

No

N/A

No

N/A

11

Trinidad and Tobago

No

N/A

No

N/A

CARICOM

12

United Kingdom

No

N/A

No

N/A

Notes

← 1. In total, Dominica identified twelve "agreements" in its List of Tax agreements: two bilateral agreements and the CARICOM Agreement.

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

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