Prevention of Tax Treaty Abuse – Sixth 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.

Dominica 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 the CARICOM Agreement.

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

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

Summary of the jurisdiction response – Dominica

 

	1.Treaty partners	2. Compliance with the standard	3. Signature of a complying instrument	4. Minimum standard provision used
1	CARICOM Agreement treaty partners (Antigua and Barbuda, Barbados, Belize, Grenada, Guyana*, Jamaica, Saint Kitts and Nevis, Saint Lucia, Saint Vincent and the Grenadines, Trinidad and Tobago)	No	No

Other agreements

 

	1.Treaty partners	2. Inclusive Framework member
1	Switzerland	Yes