Saint Lucia

Saint Lucia has exchange of information relationships with 32 jurisdictions through 11 DTCs and 21 TIEAs.

About this list of agreements »

Information on a jurisdiction's exchange of information agreements contained reflects the most up to date information available to the Global Forum.

Jurisdictions may have signed further agreements that are not reflected. In particular, other mechanisms including the EU Council Directive 2011/16/EU on administrative co-operation in the field of taxation and the multilateral Convention on Mutual Administrative Assistance in Tax Matters are not reflected in the list of agreements yet. Technical adjustments are being performed in the EOI Portal in order to display multilateral agreements and developments are expected soon. The public should consult the detailed analysis of the jurisdiction’s EOI mechanisms contained in its published peer review reports and also consult the relevant government agencies in the jurisdictions concerned.

The determination as to whether an agreement meets the international standard is based on the results of the peer review process. Where neither jurisdiction has been subject to a peer review, or where one of the jurisdictions is not a member of the Global Forum (and so no information is available regarding whether that jurisdiction can exchange information to the standard) and so it is not possible to say that the agreement meets the standard, then the agreement's status is "unreviewed".

Jurisdiction Type of EOI Arrangement Date Signed Date entered into Force Meets standard Contains paras 4 and 5  
Greenland TIEA  19 May 2010  2010-05-19 31 Oct 2011  2011-10-31 Unreviewed Yes
Trinidad and Tobago DTC  6 Jul 1994  1994-07-06 30 Nov 1994  1994-11-30 No No
Sint Maarten TIEA  29 Oct 2009  2009-10-29 1 Oct 2011  2011-10-01 Yes Yes
Aruba TIEA  10 May 2010  2010-05-10 1 Jan 2012  2012-01-01 Yes Yes
Switzerland DTC  26 Aug 1963  1963-08-26 26 Aug 1963  1963-08-26 No No
United States TIEA  30 Jan 1987  1987-01-30 31 May 2014  2014-05-31 Yes No
Guyana DTC  6 Jul 1994  1994-07-06 30 Nov 1994  1994-11-30 Unreviewed No
France TIEA  1 Apr 2009  2009-04-01 20 Jan 2011  2011-01-20 Yes Yes
Saint Kitts and Nevis DTC  6 Jul 1994  1994-07-06 30 Nov 1994  1994-11-30 Yes No
Mexico TIEA  9 Jul 2013  2013-07-09 1 Feb 2014  2014-02-01 Yes Yes
Belgium TIEA  7 Dec 2009  2009-12-07 20 Feb 2014  2014-02-20 Yes Yes
Portugal TIEA  14 Jul 2010  2010-07-14 28 Oct 2011  2011-10-28 Yes Yes
Canada TIEA  18 Jun 2010  2010-06-18 20 Jul 2012  2012-07-20 Yes Yes
Barbados DTC  6 Jul 1994  1994-07-06 30 Nov 1994  1994-11-30 Yes No
Iceland TIEA  19 May 2010  2010-05-19 2 Nov 2012  2012-11-02 Yes Yes
Finland TIEA  19 May 2010  2010-05-19 17 Mar 2011  2011-03-17 Yes Yes
Netherlands TIEA  12 Feb 2009  2009-02-12 31 Mar 2011  2011-03-31 Yes Yes
Germany TIEA  7 Jun 2010  2010-06-07 28 Feb 2013  2013-02-28 Yes Yes
United Kingdom TIEA  18 Jan 2010  2010-01-18 19 May 2011  2011-05-19 Yes Yes
Faroe Islands TIEA  19 May 2010  2010-05-19 31 Oct 2011  2011-10-31 Unreviewed Yes
Belize DTC  6 Jul 1994  1994-07-06 30 Nov 1994  1994-11-30 Yes No
Sweden TIEA  19 May 2010  2010-05-19 1 Aug 2013  2013-08-01 Yes Yes
Grenada DTC  6 Jul 1994  1994-07-06 30 Nov 1994  1994-11-30 No No
Denmark TIEA  12 Oct 2009  2009-10-12 8 Oct 2011  2011-10-08 Yes Yes
Australia TIEA  30 Mar 2010  2010-03-30 11 Feb 2011  2011-02-11 Yes Yes
Saint Vincent and the Grenadines DTC  6 Jul 1994  1994-07-06 30 Nov 1994  1994-11-30 Yes No
Antigua and Barbuda DTC  6 Jul 1994  1994-07-06 30 Nov 1994  1994-11-30 Yes No
Ireland TIEA  22 Dec 2009  2009-12-22 17 Feb 2011  2011-02-17 Yes Yes
Dominica DTC  6 Jul 1994  1994-07-06 30 Nov 1994  1994-11-30 Yes No
Jamaica DTC  6 Jul 1994  1994-07-06 30 Nov 1994  1994-11-30 Yes No
Curaçao TIEA  29 Oct 2009  2009-10-29 1 Oct 2013  2013-10-01 Yes Yes
Norway TIEA  19 May 2010  2010-05-19 1 Dec 2011  2011-12-01 Yes Yes