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.
B. Implementation issues
Dominica is encouraged to implement the minimum standard in its agreements.
Dominica is encouraged to bring the CARICOM Agreement up to date by commencing talks among all the treaty partners.2