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INTERNATIONAL TAX COOPERATION ACT
Revised Laws of Saint Lucia (2023)
Back to Revised Laws of Saint Lucia (2023)
INTERNATIONAL TAX COOPERATION ACT
1. Short title
2. Interpretation
3. Binding of the Crown
4. Purpose of this Act
5. Functions of the Minister
6. Procedure in respect of a request
7. Power to require production of information
8. Power to enter premises to obtain information
9. Procedure for dealing with information received by the Minister under sections 7 and 8
9A. Unauthorised access and inspection of information
10. Depositions and documents
11. Interview or examination
12. Confidentiality with regard to a request
13. Judicial review or other action
14. Service of documents
15. Amendment of Schedule
16. Regulations
Schedule