Making Dispute Resolution Mechanisms More Effective – Consolidated Information on Mutual Agreement Procedures 2023

Saint Kitts and Nevis

Recent developments relating to MAP in Saint Kitts and Nevis prior to 15 August 2023

Developments relating to MAP in the tax treaty network

• Meetings have been facilitated by the Caricom Secretariat to update the Caricom DTA. Work is currently ongoing and expected to be completed by the end of 2023.

Other developments relating to MAP

• No developments were reported

Latest Action 14 Peer Review report

13 September 2022 - https://doi.org/10.1787/32b8feb8-en

Tax treaty network of Saint Kitts and Nevis

• seven treaties, applicable to 16 jurisdictions (covering all treaties signed, although not necessarily in force)

• status of MLI: not signed.

Table 1. State of play of Saint Kitts and Nevis' tax treaty network

Treaties in line with the Action 14 Minimum Standard following MLI impact	Treaties where actions are ongoing to make them in line with the Action 14 Minimum Standard	Following impact/actions, remaining treaties that are not in line with Action 14 Minimum Standard
2	1	4

Source: OECD

Saint Kitts and Nevis' MAP programme

Organisation of competent authority function

• seven persons:

  • • one head of unit

  • four persons working on MAP cases (all of which work on other tasks as well).

• contact persons for MAP requests:

  • • Name: Mr. Edward Gift Designation: Competent Authority Organisation: Inland Revenue Department Email: [e-mail] and [e-mail] Telephone: [phone] ext. 3555

    • Name: Mrs. Velda Irish-Browne Designation: Competent Authority Designate Organisation: Inland Revenue Department Email: [e-mail] and [e-mail] Telephone: [phone] ext. 3541.

Figure 1. Competent Authority Organisational Structure

Source: OECD

Table 2. Guidance on the MAP process

MAP guidance	Mutual Agreement Procedure (MAP) Guidelines, January 2020	https://www.sknird.com/wp-content/uploads/2020/09/Mutual_Agreement_Procedures_guidelines.pdf (Section 6 to be referred to for form and content of a MAP request, including information requirements)
MAP profile	24 January 2020	https://www.oecd.org/tax/dispute/st.kitts-and-nevis-dispute-resolution-profile.pdf

Overview of Saint Kitts and Nevis' MAP Statistics for 2022

Saint Kitts and Nevis did not report any MAP cases in its 2022 MAP Statistics.

Please refer to https://www.oecd.org/tax/dispute/map-statistics-saint-kitts-and-nevis.pdf for details with respect to Saint Kitts and Nevis' MAP Statistics.

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