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

Montserrat

A. Progress in the implementation of the minimum standard

Montserrat has two tax agreements in force, as reported in its response to the Peer Review questionnaire.

Neither of Montserrat’s agreements comply with the minimum standard or are subject to a complying instrument.

Montserrat has not joined the MLI.

Montserrat indicated in its response to the Peer Review questionnaire that its agreement with the United Kingdom is an arrangement that cannot be modified with the MLI.

B. Implementation issues

As Montserrat has not joined the MLI or implemented anti-treaty-shopping measures in its agreements, the Secretariat will offer its support to design a plan for the implementation of the minimum standard to strengthen its network of agreements.

Summary of the jurisdiction response - Montserrat

 

	Treaty partners	Compliance with the standard	If compliant, the alternative implemented	Signature of a complying instrument	The alternative implemented through the complying instrument (if not the MLI)	Comments
1	Switzerland	No	N/A	No	N/A
2	United Kingdom	No	N/A	No	N/A