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OECD/G20 Base Erosion and Profit Shifting Project Summary: Saint Lucia (Stage 1)

Core Content

The report outlines the findings of the Stage 1 Simplified Peer Review of Saint Lucia's implementation of the BEPS Action 14 Minimum Standard, which aims to improve the effectiveness of dispute resolution mechanisms in international tax matters. The review focuses on the Mutual Agreement Procedure (MAP) and its alignment with the OECD Model Tax Convention.

Main Points

• Background:
  The OECD and G20 launched the Base Erosion and Profit Shifting (BEPS) project in 2013 to address tax avoidance by multinational enterprises. This project includes Action 14, which is focused on enhancing dispute resolution mechanisms.

• Objective:
  To ensure that tax treaties and domestic procedures are aligned with the Action 14 Minimum Standard, which promotes the resolution of tax disputes through mutual agreement procedures.

• Saint Lucia's Situation:
  Saint Lucia has two tax treaties in force, and both include a MAP provision. However, they are not fully aligned with the Action 14 Minimum Standard.

• Implementation Status:
  Saint Lucia meets fewer than half of the elements of the Action 14 Minimum Standard, particularly in MAP availability, access, and procedural clarity.

• Peer Review Process:
  The review was conducted from 1 January 2018 to 31 July 2023, and no peer input was received. Saint Lucia was responsive and provided informative answers during the process.

• Key Areas for Improvement:

  • Tax Treaty Network:

    • One treaty includes provisions in line with the Action 14 Minimum Standard.
    • The other treaty does not include these provisions and is not expected to be modified by the Multilateral Instrument.
    • Saint Lucia is in multilateral negotiations for one treaty and has no specific plan for the other.
    • It aims to include relevant articles from the OECD Model Tax Convention in all future treaties.

  • MAP Guidance and Profile:

    • Saint Lucia has no published MAP guidance or MAP profile.
    • It should publish clear and comprehensive MAP guidance and a MAP profile as per the Action 14 Minimum Standard.

  • MAP Statistics and Reporting:

    • Saint Lucia has not submitted MAP statistics in accordance with the required framework.
    • It has no resources dedicated to the MAP function, which is a key issue for timely and effective dispute resolution.

  • Practical Application of the Minimum Standard:

    • Saint Lucia provides access to MAP in all eligible cases but has no experience with resolving MAP cases.
    • It allows roll-back of bilateral APAs and has no documented consultation or notification process for cases where taxpayer objections are not justified.
    • It has no formal guidance on the availability and practical application of MAP.
    • It meets the implementation of MAP agreements standard.

Key Information

• Action 14 is part of the OECD/G20 BEPS project, aimed at improving dispute resolution and ensuring tax certainty in international transactions.
• MAP is a mechanism for resolving disputes related to the interpretation and application of tax treaties.
• Saint Lucia has a basic MAP programme but no experience with MAP cases.
• The current tax treaties are not fully aligned with the Action 14 Minimum Standard.
• Saint Lucia is in multilateral negotiations for one of its treaties to align it with the standard.
• The MAP guidance and profile are not published, and MAP statistics are not submitted.
• Resources for the MAP function are lacking, which could hinder the timely resolution of disputes.
• Saint Lucia has no formal guidance on the availability and application of MAP.
• The competent authority for MAP is the Minister of Finance, delegated to the Comptroller of Inland Revenue.
• The tax treaties are applied to eleven jurisdictions, including CARICOM and Switzerland.

Summary of Findings

Recommendations

• Saint Lucia should amend and update its tax treaties to align with the Action 14 Minimum Standard.
• It should publish clear and comprehensive MAP guidance and a MAP profile.
• It should establish a dedicated MAP function and allocate adequate resources to it.
• It should submit MAP statistics in accordance with the MAP Statistics Reporting Framework.
• It should clarify the availability and application of MAP in transfer pricing and anti-abuse cases.
• It should ensure that competent authorities have the authority to resolve MAP cases in line with the tax treaty.
• It should develop performance indicators for the MAP function.
• It should improve transparency regarding MAP arbitration.

Conclusion

The peer review report highlights that Saint Lucia has made some progress in implementing the Action 14 Minimum Standard, but significant gaps remain. The main issues include inadequate MAP guidance, lack of resources, and non-compliance with key provisions of the OECD Model Tax Convention. To enhance dispute resolution and tax certainty, Saint Lucia needs to amend its tax treaties, establish a functional MAP system, and provide necessary administrative support.