APAs Advance Pricing Agreements CA Competent Authority CARICOM Caribbean Community DTA Double Taxation Agreement ITLD International Tax and Legal Compliance Division MAP Mutual Agreement Procedure OECD Organization for Economic Corporation and...January 28th, 2020
FiledJanuary 28th, 2020This document does not include guidance on the applications for Advance Pricing Agreements (APAs). St. Kitts and Nevis does not offer a bilateral APA program. The jurisdiction, however, offers a voluntary ruling system for taxpayers requiring certainty with respect to their tax transactions based on stated facts and circumstances.