Montserrat has two tax agreements in force, as reported in its response to the Peer Review questionnaire.

Neither of Montserrat’s agreements comply with the minimum standard or are subject to a complying instrument.

Montserrat has not joined the MLI.

Montserrat indicated in its response to the Peer Review questionnaire that its agreement with the United Kingdom is an arrangement that cannot be modified with the MLI.

As Montserrat has not joined 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.

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