Saint Lucia
A. Progress in the implementation of the minimum standard
Saint Lucia has two tax agreements, including the multilateral agreement among the members of the CARICOM concluded with ten treaty partners (the CARICOM Agreement).1
Neither of Saint Lucia’s agreements comply with the minimum standard or are subject to a complying instrument.
B. Implementation issues
Saint Lucia is encouraged to implement the minimum standard in its agreements.
Saint Lucia is encouraged to bring the CARICOM Agreement up to date by commencing talks among all the treaty partners.2