Income accrued to a person is deemed to have accrued from a source outside of Saint Lucia in respect of —
(a) profits derived from —
(i) a permanent establishment outside Saint Lucia,
(ii) immovable property situated outside Saint Lucia;
(b) interest that is not specified under section 10(1)(c);
(c) income derived from investments in securities, such as, mutual funds, stocks and interest bearing instruments, issued by a person outside Saint Lucia;
(d) management charges paid by a non-resident from a source outside Saint Lucia where the costs are not attributable to a permanent establishment in Saint Lucia;
(e) royalty payments received from a non-resident permanent establishment to a resident permanent establishment;
(f) a source of income which is deemed to accrue from a source outside Saint Lucia pursuant to an international agreement made under section 60; (Amended by Act 8 of 2021)
(g) insurance and reinsurance premiums payable by a non-resident in respect of risk originating outside Saint Lucia. (Inserted by Act 8 of 2021)
(Inserted by Act 12 of 2018)