Peer Review Report on the Exchange of Information on Request SKN 2018 (Second Round)

This second round report analyses implementation by the Federation of Saint Kitts and Nevis (Saint Kitts and Nevis) of the standard of transparency and EOIR for tax purposes against the 2016 ToR.

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CFATF – SKN – follow-up report December, 2014

The third round Mutual Evaluation Report of St. Kitts and Nevis was adopted by the CFATF Council of Ministers in May 2009, in Trinidad and Tobago. Since St. Kitts and Nevis had thirteen of the sixteen Core and Key rated PC/NC, St. Kitts and Nevis was placed in the pool of countries that would be subject to the ICRG process. St. Kitts and Nevis’ first follow-up report was tabled in May 2010 at which time St. Kitts and Nevis was placed in regular (expedited) follow-up and required to report back to the November 2010 Plenary.

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Peer Review Report Phase 2 Implementation of the Standard in Practice

This report summarises the legal and regulatory framework for transparency and exchange of information in St. Kitts and Nevis together with the practical implementation of that framework.

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CFATF – SKN – follow-up report November, 2013

This report represents an analysis of St. Kitts and Nevis’ report to the CFATF Plenary concerning the progress it has made with regard to correcting the deficiencies that were identified in its third round Mutual Evaluation Report.

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Peer Review Report Phase 1 Legal and Regulatory Framework

This report summarises the legal and regulatory framework for transparency and exchange of information in St. Kitts and Nevis. The international standard which is set out in the Global Forum’s Terms of Reference to Monitor and Review Progress Towards Transparency and Exchange of Information, is concerned with the availability of relevant information within a jurisdiction, the competent authority’s ability to gain timely access to that information, and in turn, whether that information can be effectively exchanged with its exchange of information partners.

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