Saint Lucia

A. Progress in the implementation of the minimum standard

Saint Lucia has two tax agreements, including the multilateral agreement among the members of the CARICOM concluded with ten treaty partners (the CARICOM Agreement).1

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

B. Implementation issues

Saint Lucia is encouraged to implement the minimum standard in its agreements.

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

Summary of the jurisdiction response – Saint Lucia

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

Dominica

No

N/A

No

N/A

CARICOM

5

Grenada

No

N/A

No

N/A

CARICOM

6

Guyana*

No

N/A

No

N/A

CARICOM

7

Jamaica

No

N/A

No

N/A

CARICOM

8

Saint Kitts and Nevis

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

Notes

← 1. In total, Saint Lucia identified 11 "agreements" in its List of Tax agreements: one bilateral agreement and the CARICOM agreement concluded with ten of its treaty partners.

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

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