Saint Vincent and the Grenadines
A. Progress in the implementation of the minimum standard
Saint Vincent and the Grenadines has two tax agreements, 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 Saint Vincent and the Grenadines’ agreements comply with the minimum standard or are subject to a complying instrument.
B. Implementation issues
Saint Vincent and the Grenadines is encouraged to implement the minimum standard in its agreements.
Saint Vincent and the Grenadines is encouraged to bring the CARICOM Agreement up to date by commencing talks among all the treaty partners.2