Prevention of Treaty Abuse – Second Peer Review Report on Treaty Shopping

Montserrat

A. Progress in the implementation of the minimum standard

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.

B. Implementation issues

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

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

Summary of the jurisdiction response – Montserrat

 

	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	Switzerland	No	N/A	No	N/A
2	United Kingdom	No	N/A	No	N/A