Jamaica

A. Progress in the implementation of the minimum standard

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 14 tax 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.

B. Implementation issues

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

Summary of the jurisdiction response – Jamaica

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

Yes

N/A

CARICOM

2

Barbados

No

N/A

Yes

N/A

CARICOM

3

Belize

No

N/A

Yes

N/A

CARICOM

4

Canada

No

N/A

Yes

N/A

5

China (People's Republic of)

No

N/A

Yes

N/A

6

Denmark

No

N/A

Yes

N/A

7

Dominica

No

N/A

Yes

N/A

CARICOM

8

France

No

N/A

Yes

N/A

9

Germany

No

N/A

Yes

N/A

10

Grenada*

No

N/A

Yes

N/A

CARICOM

11

Guyana*

No

N/A

Yes

N/A

CARICOM

12

Israel

No

N/A

Yes

N/A

13

Mexico

N/A

Yes

N/A

14

Norway

No

N/A

Yes

N/A

15

Saint Kitts and Nevis

No

N/A

Yes

N/A

CARICOM

16

Saint Lucia

No

N/A

Yes

N/A

CARICOM

17

Saint Vincent and the Grenadines

No

N/A

Yes

N/A

CARICOM

18

Spain

No

N/A

Yes

N/A

19

Sweden

No

N/A

Yes

N/A

20

Switzerland

No

N/A

Yes

N/A

21

Trinidad and Tobago

No

N/A

Yes

N/A

CARICOM

22

United Kingdom

No

N/A

Yes

N/A

23

United States

No

N/A

Yes

N/A

Notes

← 1. In total, Jamaica identified 23 "agreements" in its List of Tax agreements: 13 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 requires an agreement from its eleven treaty partners.

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