Trinidad and Tobago
A. Progress in the implementation of the minimum standard
Trinidad and Tobago has 17 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
None of Trinidad and Tobago’s agreements comply with the minimum standard or are subject to a complying instrument.
B. Implementation issues
Trinidad and Tobago is encouraged to implement the minimum standard in its agreements.
Trinidad and Tobago is encouraged to bring the CARICOM Agreement up to date by commencing talks among all the treaty partners.2