Common Contracts
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ContractAgreement • May 5th, 2020
AGREEMENT AMONG THE GOVERNMENTS OF THE MEMBER STATES OF THE CARIBBEAN COMMUNITY FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME, PROFITS OR GAINS AND CAPITAL GAINS AND FOR THE ENCOURAGEMENT OF REGIONAL TRADE AND INVESTMENT (1994) The Governments of the Member States of the Caribbean Community desiring to conclude an Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, profits or gains and capital gains and for the encouragement of Regional Trade and Investment: Have agreed as follows: SCOPE, TAXES AND DEFINITIONS Article 1 Scope of Agreement This agreement shall apply to any person who is a resident of Member State in respect of which it has entered into force in accordance with Article 28. Article 2 Taxes covered 1. This Agreement shall apply to taxes on income, profits or gains and capital gains arising in a Member State in respect of which the Agreement has enter
