OrderDouble Taxation AgreementsIn force
CARICOM Double Taxation Agreement (Cap 25.01)
Cap 25.01
Gives effect to the CARICOM double taxation agreement, allocating taxing rights and relieving double taxation among CARICOM member states.
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The Bath Hotel, NevisInternational Cooperation
Every Act, regulation, guideline and form in the International Cooperation regime — consolidated, searchable, and explained in plain language.
43Instruments
4Sub-classifications
Plain-languageSummaries
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RegulationCommon Reporting StandardsIn force
Common Reporting Standard (Amendment) Regulations (SRO No. 12 of 2018)
SRO No. 12 of 2018
2018 amendment to the CRS Regulations, updating due-diligence and reporting requirements.
RegulationExchange of InformationIn force
Common Reporting Standard (Automatic Exchange of Financial Account Information) (Amendment) Regulations 2020
2020 amendment aligning the automatic exchange of financial account information with current CRS standards.
ActCommon Reporting StandardConsolidated
Common Reporting Standard Act
No. 13 of 2016
Implements the OECD CRS for automatic exchange of financial-account information.
ActCommon Reporting StandardsIn force
Common Reporting Standard Act (No. 13 of 2016)
No. 13 of 2016
Enacts the OECD Common Reporting Standard in domestic law, requiring financial institutions to identify and report accounts held by foreign tax residents for automatic exchange with partner jurisdictions.
RegulationCommon Reporting StandardAmended
Common Reporting Standard Regulations
SRO 32 of 2016
Operational rules for CRS reporting.
RegulationCommon Reporting StandardsIn force
Common Reporting Standard Regulations (SRO No. 32 of 2016)
SRO No. 32 of 2016
Regulations implementing the Common Reporting Standard Act — the due-diligence and reporting procedures financial institutions must follow.
OrderDouble Taxation AgreementsIn force
Double Taxation Relief — Aruba (SRO 24 of 2010)
SRO 24 of 2010
Gives domestic legal effect to the tax agreement with Aruba, providing for the exchange of information on tax matters between St Kitts & Nevis and Aruba.
OrderDouble Taxation AgreementsIn force
Double Taxation Relief — Australia (SRO 22 of 2010)
SRO 22 of 2010
Gives domestic legal effect to the tax agreement with Australia, providing for the exchange of information on tax matters between St Kitts & Nevis and Australia.
OrderDouble Taxation AgreementsIn force
Double Taxation Relief — Belgium (SRO 26 of 2010)
SRO 26 of 2010
Gives domestic legal effect to the tax agreement with Belgium, providing for the exchange of information on tax matters between St Kitts & Nevis and Belgium.
OrderDouble Taxation AgreementsIn force
Double Taxation Relief — Canada
SRO 21 of 2010
Bilateral relief from double taxation with Canada.
OrderDouble Taxation AgreementsIn force
Double Taxation Relief — Canada (SRO 21 of 2010)
SRO 21 of 2010
Gives domestic legal effect to the tax agreement with Canada, providing for the exchange of information on tax matters between St Kitts & Nevis and Canada.
OrderDouble Taxation AgreementsIn force
Double Taxation Relief — CARICOM
Cap 25.01
Regional double-taxation relief across CARICOM member states.
OrderDouble Taxation AgreementsIn force
Double Taxation Relief — Denmark (SRO 34 of 2010)
SRO 34 of 2010
Gives domestic legal effect to the tax agreement with Denmark, providing for the exchange of information on tax matters between St Kitts & Nevis and Denmark.
OrderDouble Taxation AgreementsIn force
Double Taxation Relief — Faroes (SRO 30 of 2010)
SRO 30 of 2010
Gives domestic legal effect to the tax agreement with Faroes, providing for the exchange of information on tax matters between St Kitts & Nevis and Faroes.
OrderDouble Taxation AgreementsIn force
Double Taxation Relief — Finland (SRO 27 of 2010)
SRO 27 of 2010
Gives domestic legal effect to the tax agreement with Finland, providing for the exchange of information on tax matters between St Kitts & Nevis and Finland.
OrderDouble Taxation AgreementsIn force
Double Taxation Relief — French Republic (SRO 19 of 2010)
SRO 19 of 2010
Gives domestic legal effect to the tax agreement with French Republic, providing for the exchange of information on tax matters between St Kitts & Nevis and French Republic.
OrderDouble Taxation AgreementsIn force
Double Taxation Relief — Germany (SRO 5 of 2014)
SRO 5 of 2014
Gives domestic legal effect to the tax agreement with Germany, providing for the exchange of information on tax matters between St Kitts & Nevis and Germany.
OrderDouble Taxation AgreementsIn force
Double Taxation Relief — Greenland (SRO 36 of 2010)
SRO 36 of 2010
Gives domestic legal effect to the tax agreement with Greenland, providing for the exchange of information on tax matters between St Kitts & Nevis and Greenland.
OrderDouble Taxation AgreementsIn force
Double Taxation Relief — Guernsey (SRO 21 of 2012)
SRO 21 of 2012
Gives domestic legal effect to the tax agreement with Guernsey, providing for the exchange of information on tax matters between St Kitts & Nevis and Guernsey.
OrderDouble Taxation AgreementsIn force
Double Taxation Relief — India (SRO 19 of 2015)
SRO 19 of 2015
Gives domestic legal effect to the tax agreement with India, providing for the exchange of information on tax matters between St Kitts & Nevis and India.
OrderDouble Taxation AgreementsIn force
Double Taxation Relief — Ireland (SRO 21 of 2016)
SRO 21 of 2016
Gives domestic legal effect to the tax agreement with Ireland, providing for the exchange of information on tax matters between St Kitts & Nevis and Ireland.
OrderDouble Taxation AgreementsIn force
Double Taxation Relief — Liechtenstein (SRO 28 of 2010)
SRO 28 of 2010
Gives domestic legal effect to the tax agreement with Liechtenstein, providing for the exchange of information on tax matters between St Kitts & Nevis and Liechtenstein.
OrderDouble Taxation AgreementsIn force
Double Taxation Relief — Netherlands (SRO 25 of 2010)
SRO 25 of 2010
Gives domestic legal effect to the tax agreement with Netherlands, providing for the exchange of information on tax matters between St Kitts & Nevis and Netherlands.
OrderDouble Taxation AgreementsIn force
Double Taxation Relief — Netherlands Antilles (SRO 35 of 2010)
SRO 35 of 2010
Gives domestic legal effect to the tax agreement with Netherlands Antilles, providing for the exchange of information on tax matters between St Kitts & Nevis and Netherlands Antilles.
OrderDouble Taxation AgreementsIn force
Double Taxation Relief — New Zealand (SRO 23 of 2010)
SRO 23 of 2010
Gives domestic legal effect to the tax agreement with New Zealand, providing for the exchange of information on tax matters between St Kitts & Nevis and New Zealand.
OrderDouble Taxation AgreementsIn force
Double Taxation Relief — Norway (SRO 32 of 2010)
SRO 32 of 2010
Gives domestic legal effect to the tax agreement with Norway, providing for the exchange of information on tax matters between St Kitts & Nevis and Norway.
OrderDouble Taxation AgreementsIn force
Double Taxation Relief — Portuguese Republic (SRO 33 of 2010)
SRO 33 of 2010
Gives domestic legal effect to the tax agreement with Portuguese Republic, providing for the exchange of information on tax matters between St Kitts & Nevis and Portuguese Republic.
OrderDouble Taxation AgreementsIn force
Double Taxation Relief — South Africa (SRO 18 of 2015)
SRO 18 of 2015
Gives domestic legal effect to the tax agreement with South Africa, providing for the exchange of information on tax matters between St Kitts & Nevis and South Africa.
OrderDouble Taxation AgreementsIn force
Double Taxation Relief — Sweden (SRO 29 of 2010)
SRO 29 of 2010
Gives domestic legal effect to the tax agreement with Sweden, providing for the exchange of information on tax matters between St Kitts & Nevis and Sweden.
OrderDouble Taxation AgreementsIn force
Double Taxation Relief — United Kingdom
SRO 20 of 2010
Bilateral relief from double taxation with the United Kingdom.
OrderDouble Taxation AgreementsIn force
Double Taxation Relief — United Kingdom (SRO 20 of 2010)
SRO 20 of 2010
Gives domestic legal effect to the tax agreement with United Kingdom, providing for the exchange of information on tax matters between St Kitts & Nevis and United Kingdom.
ActExchange of InformationIn force
FATCA (US) Implementation & Enforcement of Agreement Act
Cap 21.25
Gives effect to the US Foreign Account Tax Compliance Act agreement.
ActExchange of InformationIn force
FATCA (USA) Implementation and Enforcement of Agreement Act (Cap 21.25)
Cap 21.25
Implements and enforces the intergovernmental agreement under the US Foreign Account Tax Compliance Act (FATCA), providing for reporting of US account-holders' financial information.
RegulationExchange of InformationIn force
Financial Services (Exchange of Information) Regulations
2002
Rules governing how the Commission shares information with counterparts.
RegulationExchange of InformationIn force
Financial Services (Exchange of Information) Regulations 2002
Regulations governing how information held by financial-service providers is exchanged with competent authorities.
OrderDouble Taxation AgreementsIn force
Income Tax (Double Taxation Relief) (Monaco) Order (SRO 36 of 2011)
SRO 36 of 2011
Gives domestic legal effect to the tax agreement with Monaco, providing for the exchange of information on tax matters between St Kitts & Nevis and Monaco.
OrderDouble Taxation AgreementsIn force
Income Tax (Double Taxation Relief) (San Marino) Order (SRO 37 of 2011)
SRO 37 of 2011
Gives domestic legal effect to the tax agreement with San Marino, providing for the exchange of information on tax matters between St Kitts & Nevis and San Marino.
ActExchange of InformationIn force
Mutual Assistance in Criminal Matters Act
Cap 4.19
Framework for cross-border assistance in criminal investigations.
ActExchange of InformationIn force
Mutual Assistance in Criminal Matters Act (Chap 4.19)
Chap 4.19
Framework for providing and requesting mutual legal assistance in criminal matters between St Kitts & Nevis and other states.
InstrumentExchange of InformationIn force
SKN Mutual Exchange of Information on Taxation Matters (Amendment) (No. 13 of 2013)
No. 13 of 2013
2013 amendment to the Mutual Exchange of Information on Taxation Matters Act.
InstrumentExchange of InformationIn force
SKN Mutual Exchange of Information on Taxation Matters (Amendment) (No. 9 of 2015)
No. 9 of 2015
2015 amendment to the Mutual Exchange of Information on Taxation Matters Act.
ActExchange of InformationIn force
St. Christopher and Nevis (Mutual Exchange of Information on Taxation Matters) Act
Principal Act enabling the exchange of tax information with treaty partners — the legal basis for the jurisdiction's tax information exchange agreements.