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 those agreements comply with the minimum standard.

Montserrat has not joined the MLI.

Montserrat indicated in its response to the Peer Review questionnaire that steps have been taken (other than under the MLI) to implement the minimum standard in its arrangement with the United Kingdom.

In its response to the Peer Review questionnaire, Switzerland indicated that its agreement with Montserrat did not give rise to material treaty shopping concerns for Switzerland.

B. Conclusion

No jurisdiction has raised any concerns about their agreements with Montserrat.

Summary of the jurisdiction response - Montserrat

 

1.Treaty partners

2. Compliance with the standard

3. Signature of a complying instrument

4. Minimum standard provision used

1

United Kingdom

No

No

PPT

Other agreements

 

1.Treaty partners

2. Inclusive Framework member

1

Switzerland

Yes

╳
Metadata, Legal and Rights

This document, as well as any data and map included herein, are without prejudice to the status of or sovereignty over any territory, to the delimitation of international frontiers and boundaries and to the name of any territory, city or area. Extracts from publications may be subject to additional disclaimers, which are set out in the complete version of the publication, available at the link provided.

© OECD 2023

The use of this work, whether digital or print, is governed by the Terms and Conditions to be found at https://www.oecd.org/termsandconditions.