GAAR - Trinidad & Tobago - Iatj.net
GAAR - Trinidad & Tobago - Iatj.net
GAAR - Trinidad & Tobago - Iatj.net
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Revised Treaty of Chaguaramas<br />
• This is intended to further the objectives set out in AA.39‐<br />
41 of the RTC which has the free movement of capital<br />
within the Community as one of its pillars. However, this<br />
also provides some scope for the avoidance of taxation as<br />
individuals can seek to take advantage of such provisions<br />
in evading or avoiding their legitimate obligations within<br />
the jurisdiction where they may be resident or have their<br />
central place of business, the criteria normally applied to<br />
determining whether corporate taxation is due.<br />
3rd IATJ Assembly Munich 18‐19 October 2012 26