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

Saint Vincent and the Grenadines

Recent developments relating to MAP in Saint Vincent and the Grenadines prior to 15 August 2023

Developments relating to MAP in the tax treaty network

• Saint Vincent and the Grenadines did not provide the relevant information.

Other developments relating to MAP

• Saint Vincent and the Grenadines did not provide the relevant information.

Latest Action 14 Peer Review report

Saint Vincent and the Grenadines is yet to be peer reviewed under Action 14.

Tax treaty network of Saint Vincent and the Grenadines

• three treaties, applicable to 12 jurisdictions (covering all treaties signed, although not necessarily in force)

• status of MLI: in force.

Table 1. State of play of Saint Vincent and the Grenadines' 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
1	No information	No information

Source: OECD

Saint Vincent and the Grenadines' MAP programme

Organisation of competent authority function

• Saint Vincent and the Grenadines did not provide the relevant information.

Table 2. Guidance on the MAP process

MAP guidance	Saint Vincent and the Grenadines did not provide the relevant information.	-
MAP profile	No MAP profile published	-

Overview of Saint Vincent and the Grenadines' MAP Statistics for 2022

Saint Vincent and the Grenadines did not report any MAP cases in its 2022 MAP Statistics.

Please refer to https://www.oecd.org/tax/dispute/map-statistics-saint-vincent-and-the-grenadines.pdf for details with respect to Saint Vincent and the Grenadines' MAP Statistics.