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 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.

No jurisdiction has raised any concerns about their agreements with Montserrat.

Montserrat is encouraged to implement the minimum standard in its agreements.

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