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

Saint Lucia

Recent developments relating to MAP in Saint Lucia prior to 15 August 2023

Developments relating to MAP in the tax treaty network

• Preparation of MAP Profile (expected to be completed in the last quarter of 2023).

• Drafting of MAP Guidelines (expected to be completed in the last quarter of 2023).

Other developments relating to MAP

• No developments were reported

Latest Action 14 Peer Review report

Saint Lucia is currently undergoing its first peer review under Action 14.

Tax treaty network of Saint Lucia

• two treaties, applicable to 11 jurisdictions (covering all treaties signed, although not necessarily in force)

• status of MLI: not signed.

Table 1. State of play of Saint Lucia's 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
0	0	2

Source: OECD

Saint Lucia's MAP programme

Organisation of competent authority function

• three persons:

  • comptroller

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

• contact persons for MAP requests:

  • Comptroller of Inland Revenue Department/Competent Authority (Delegate), Inland Revenue Department, Waterfront, Castries.

Figure 1. Competent Authority Organisational Structure

Source: OECD

Table 2. Guidance on the MAP process

MAP guidance	Saint Lucia did not provide the relevant information	-
MAP profile	No MAP profile published	-

Overview of Saint Lucia's MAP Statistics for 2022

Saint Lucia did not report any MAP cases in its 2022 MAP Statistics.

Please refer to https://www.oecd.org/tax/dispute/map-statistics-saint-lucia.pdf or details with respect to Saint Lucia's MAP Statistics.