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Saint Kitts and Nevis


  • 13-September-2022

    English

    Making Dispute Resolution More Effective – MAP Peer Review Report, Saint Kitts and Nevis (Stage 2) - Inclusive Framework on BEPS: Action 14

    Under BEPS Action 14, members of the OECD/G20 Inclusive Framework on BEPS have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The BEPS Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' Stage 1 peer review report. This report reflects the outcome of the Stage 2 peer monitoring of the implementation of the BEPS Action 14 Minimum Standard by Saint Kitts and Nevis.

  • 16-February-2021

    English

    OECD releases the final batch of the stage 1 peer review reports for BEPS Action 14 on dispute resolution mechanisms

    The stage 1 peer review assessments for Aruba, Bahrain, Barbados, Gibraltar, Greenland, Kazakhstan, Oman, Qatar, Trinidad and Tobago, Saint Kitts and Nevis, Thailand, United Arab Emirates and Viet Nam evaluate the efforts made by each jurisdiction to implement the Action 14 minimum standard of the OECD/G20 BEPS Project, which aims to improve the resolution of tax-related disputes between jurisdictions.

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  • 16-February-2021

    English

    Making Dispute Resolution More Effective – MAP Peer Review Report, Saint Kitts and Nevis (Stage 1) - Inclusive Framework on BEPS: Action 14

    Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' Stage 1 peer review report. This report reflects the outcome of the Stage 1 peer monitoring of the implementation of the Action 14 Minimum Standard by Saint Kitts and Nevis.

  • 18-November-2019

    English

    OECD invites taxpayer input on tenth batch of dispute resolution peer reviews

    The OECD is now gathering input for the Stage 1 peer reviews of Andorra, Aruba, Bahrain, Barbados, Gibraltar, Greenland, Kazakhstan, Oman, Qatar, Saint Kitts and Nevis, Thailand, Trinidad and Tobago, United Arab Emirates and Viet Nam, and invites taxpayers to submit input on specific MAP-related issues by 16 December 2019.

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  • 15-October-2018

    English

    Global Forum publishes compliance ratings on tax transparency for further seven jurisdictions

    The Global Forum published today seven peer review reports assessing compliance with the international standard on transparency and exchange of information on request (EOIR).

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  • 15-October-2018

    English

    Global Forum on Transparency and Exchange of Information for Tax Purposes: Saint Kitts and Nevis 2018 (Second Round) - Peer Review Report on the Exchange of Information on Request

    This report contains the 2018 Peer Review Report on the Exchange of Information on Request of Saint Kitts and Nevis.

  • 14-November-2017

    English

    Qatar and Saint Kitts and Nevis join the Inclusive Framework on BEPS

    The Inclusive Framework welcomes Qatar and Saint Kitts and Nevis, bringing to 106 the total number of countries and jurisdictions participating on an equal footing in the Project.

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  • 25-August-2016

    English

    Multilateral Convention for tax co-operation breaks through the 100 mark

    In a ceremony at OECD Headquarters in Paris today, Burkina Faso, Malaysia, Saint Kitts and Nevis, Saint Vincent and the Grenadines, and Samoa signed the Multilateral Convention on Mutual Administrative Assistance in Tax Matters, bringing the number of participating jurisdictions to 103.

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  • 12-September-2011

    English

    Tax: Jurisdictions move towards full tax transparency

    Furthering efforts to fight against international tax evasion and bank secrecy, members of the Global Forum on Transparency and Exchange of Information for Tax Purposes have issued 12 new peer review reports.

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  • 1-April-2010

    English, , 446kb

    Agreement between France and Saint Kitts and Nevis for the exchange of information relating to tax matters

    Agreement between France and Saint Kitts and Nevis for the exchange of information relating to tax matters

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