Saint Lucia

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.

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


← 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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