Tax Information Exchange Agreements (TIEAs) between the UK and the four Organisation of Eastern Caribbean States of Antigua and Barbuda, St Christopher and Nevis, St Lucia and St Vincent and the Grenadines were signed in London on 18 January by Stephen Timms MP, Financial Secretary to the Treasury and the four countries’ respective High Commissioners, their Excellencies Dr Carl Roberts, Mr James Williams, Mr Eldridge Stephens and Mr Cenio E Lewis.
The new TIEAs with these four OECS countries provide for comprehensive exchange of information to the OECD and international tax standard in respect of taxes of every kind and description.
The texts of the TIEAs may be accessed below:
The texts will shortly be laid as Schedules to draft Orders in Council for consideration by the House of Commons. They will then also be available from the Stationery Office.
The Agreements will come into effect as soon as each government has completed the necessary procedures to give effect to them under their domestic laws.
