Dominica: Mutual agreement procedure (MAP) guidelines
Guidelines clarify that Dominica does not offer bilateral advance pricing agreements (APAs)
The International Tax Affairs Unit of the Inland Revenue Division released detailed guidelines on the mutual agreement procedure (MAP) to resolve tax disputes arising under income tax treaties.
The guidelines clarify that Dominica does not offer bilateral advance pricing agreements (APAs). It does, however, have existing tax treaties with Switzerland and the Caribbean Community (CARICOM).
For more information, contact a KPMG tax professional in the Eastern Caribbean:
Marianne Greenidge | mariannegreenidge@kpmg.bb
Grant McDonald | grantmcdonald@kpmg.bb