GAAR - Trinidad & Tobago - Iatj.net
GAAR - Trinidad & Tobago - Iatj.net
GAAR - Trinidad & Tobago - Iatj.net
Create successful ePaper yourself
Turn your PDF publications into a flip-book with our unique Google optimized e-Paper software.
Revised Treaty of Chaguaramas<br />
• In terms of tax avoidance issues which may arise<br />
between Member States and third States, the<br />
principles applicable to double taxation arrangements<br />
are delegated to one of the principal organs, the<br />
Council for Finance and Planning to determine how<br />
such matters are to be treated with.<br />
• A.72(2) provides that “The Member States shall<br />
conclude their double taxation agreements with<br />
third States on the basis of mutually agreed<br />
principles which shall be determined by COFAP.”<br />
3rd IATJ Assembly Munich 18‐19 October 2012 27