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 Member State, which are listed in Schedule 1 of the Agreement. A Member State, 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
Guyana 6 July 1994
Date of Ratification
Country Date of Ratification
Guyana 8 February 2019
Grenada 4 March 2020
Haiti 24 April 2026
Date of Accession
Country Date of Accession
Antigua and Barbuda 6 July 1994
Belize 6 July 1994
Resolution / Withdrawal
Country Date
Key Dates & Classification
Date Entry into Force
30 November 1994
Treaty Type
Agreement