Prevention of Tax Treaty Abuse – Sixth Peer Review Report on Treaty Shopping

Greenland

A. Progress in the implementation of the minimum standard

Greenland has four tax agreements in force as reported in its response to the Peer Review questionnaire. One of those agreements, the agreement with the Faroe Islands, complies with the minimum standard.

Greenland has not signed the MLI.

Greenland indicated in its response to the Peer Review questionnaire that steps have been taken (other than under the MLI) to implement the minimum standard in its agreements with Denmark, Iceland and Norway.

Greenland is implementing the minimum standard through the inclusion of the preamble statement and the PPT.

B. Conclusion

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

Summary of the jurisdiction response – Greenland

 

	1.Treaty partners	2. Compliance with the standard	3. Signature of a complying instrument	4. Minimum standard provision used
1	Denmark	No	No
2	Faroe Islands	Yes other		PPT
3	Iceland	No	No
4	Norway	No	No