Grenada
A. Progress in the implementation of the minimum standard
Grenada has four 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 Grenada’s agreements comply with the minimum standard or are subject to a complying instrument.
B. Implementation issues
As Grenada has not signed the MLI or implemented anti-treaty-shopping measures in its treaties, the Secretariat will offer its support to design a plan for the implementation of the minimum standard to strengthen its network of agreements.
Grenada is encouraged to bring the CARICOM Agreement up to date by commencing talks among all the treaty partners.2