Revised Laws of Saint Lucia (2021)

Schedule I

TAXES COVERED

The Taxes which are the subject of this Agreement are:

1.  

   (a)     in Antigua and Barbuda

   1.  

      (i)     Income Tax

   1.  

      (ii)     Business Tax

1.  

   (b)     in Belize

1.  

   Income Tax

   1.  

      (c)     in Dominica

1.  

   Income Tax

   1.  

      (d)     in Grenada

1.  

   Income Tax

   1.  

      (e)     in Guyana

      1.  

         (i)     Income Tax

      1.  

         (ii)     Corporation Tax

      1.  

         (iii)     Capital Gains Tax

   1.  

      (f)     in Jamaica

      1.  

         (i)     Income Tax

      1.  

         (ii)     Transfer Tax in relation to Capital Gains

   1.  

      (g)     in Montserrat

1.  

   Income Tax

   1.  

      (h)     in St. Kitts and Nevis

1.  

   Income Tax

   1.  

      (i)     in Saint Lucia

1.  

   Income Tax

   1.  

      (j)     in St. Vincent and the Grenadines

1.  

   Income Tax

   1.  

      (k)     in Trinidad and Tobago

      1.  

         (i)     Income Tax

      1.  

         (ii)     Corporation Tax

      1.  

         (iii)     Unemployment Levy

      1.  

         (iv)     Health Surcharge

      1.  

         (v)     Petroleum Profits Tax

      1.  

         (vi)     Supplemental Petroleum Tax

      1.  

         (vii)     Business Levy

CHAPTER 19.05
CARICOM (DOUBLE TAXATION AGREEMENT) ACT

SUBSIDIARY LEGISLATION

No Subsidiary Legislation