Caricom and OECD Treaties Compared (Registered Users only)

The OECD and UN Model Treaties have been analysed. Lots has been written. Too much infact. On the other hand, there is a dearth of commentary about the Caricom Double Tax Treaty. Jurists have often attempted to analyse the Caricom Treaty as if it is intended to operate like the OECD model, but we do not agree with this approach. And here is why ...

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