Saint Kitts and Nevis
A. Progress in the implementation of the minimum standard
Saint Kitts and Nevis has five 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 Saint Kitts and Nevis’ agreements comply with the minimum standard or are subject to a complying instrument.
B. Implementation issues
As Saint Kitts and Nevis has not signed 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.
Saint Kitts and Nevis is encouraged to bring the CARICOM Agreement up to date by commencing talks among all the treaty partners.2