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

Dominica

A. Progress in the implementation of the minimum standard

Dominica has two tax agreements in force as reported in its response to the Peer Review questionnaire, including the multilateral agreement among the members of the CARICOM concluded with ten treaty partners (the CARICOM Agreement).1 Neither of those agreements comply with the minimum standard.

Dominica has not signed the MLI.

In its response to the Peer Review questionnaire, Switzerland indicated that its agreement with Dominica did not give rise to material treaty shopping concerns for Switzerland.

B. Conclusion

Dominica acknowledges that the CARICOM Agreement does not at this stage comply with the minimum standard and that discussions to bring this agreement up to date would be contemplated.2

Other agreements

This Table shows the agreements that are not compliant, not subject to a complying instrument, not covered by a general statement on the implementation of the detailed LOB and for which no steps have been taken to implement the minimum standard.

 

	1.Treaty partners	2. Inclusive Framework member
1	Antigua and Barbuda	Yes
2	Barbados	Yes
3	Belize	Yes
4	Grenada	Yes
5	Guyana*	No
6	Jamaica	Yes
7	Saint Kitts and Nevis	Yes
8	Saint Lucia	Yes
9	Saint Vincent and the Grenadines	Yes
10	Switzerland	Yes
11	Trinidad and Tobago	Yes