CARICOM Treaty Database
Objective of Treaty / Agreement / Convention

According to Article 2 of this Agreement, it applies to taxes on income, profits or gains and capital gains arising in a MemberState, which are listed in Schedule 1 of the Agreement. A MemberState, which introduces taxes on income, profits or gains and capital gains after the entry into force of this Agreement, shall notify the Secretariat.

Date of Signature
Country Date of Signature
Antigua and Barbuda 6 July 1994
Belize 6 July 1994
Dominica 1 March 1996
Grenada 6 July 1994
Guyana 19 August 1994
Jamaica 6 July 1994
St Kitts and Nevis 6 July 1994
Saint Lucia 6 July 1994
St Vincent and the Grenadines 6 July 1994
Trinidad and Tobago 6 July 1994
Date of Ratification
Country Date of Ratification
Antigua and Barbuda 18 February 1998
Belize 30 November 1994
Dominica 19 June 1996
Grenada 1 March 1996
Guyana 26 November 1997
Jamaica 16 February 1995
St Kitts and Nevis 8 May 1997
Saint Lucia 22 May 1995
St Vincent and the Grenadines 12 February 1998
Trinidad and Tobago 29 November 1994
Date of Accession
Country Date of Accession
Barbados 7 July 1995
Resolution / Withdrawal
Country Fecha
Key Dates & Classification
Date Opened for Signature
6 July 1994
Date Entry into Force
30 November 1994
Location Opened for Signature
St. Michael Barbados
Treaty Type
Agreement
Treaty File
Agreement Among The Member States of The CARICOM for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion ........pdf
Official treaty text
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