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Tobago

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Tobago --- History

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Trinidad and Tobago --- Trinidad and Tobago

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Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' Stage 1 peer review report. This report reflects the outcome of the Stage 1 peer monitoring of the implementation of the Action 14 Minimum Standard by Trinidad and Tobago.

Taxation --- Trinidad and Tobago

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Raymond Ramcharitar’s vision is rooted in Trinidad, but as a globalised island with permeable borders, frequent birds of passage, and outposts in New York and London. One of the collection’s outstanding qualities is that it is both utterly contemporary and written with a profound and disturbed sense of the history that shapes the island. As befits fiction from the home of carnival and mas’, it is a collection much concerned with the flesh - often in transgressive forms as if characters are driven to test their boundaries - and with the capacity of its characters to reinvent themselves in manifold, and sometimes outrageous disguises. One of the masks is race, and the stories are acerbically honest about the way tribal loyalties distort human relations. Its tone ranges from the lyric - Trinidad as an island of arresting beauty - to a seaminess of the most grungy kind. It has an ambition that challenges a novel such as V.S. Naipaul’s The Mimic Men, but is written with the anger and the compassion of a writer for whom the island still means everything. In the novella, ‘Froude’s Arrow’, Ramcharitar has written a profound fiction that tells us where the Caribbean currently is in juxtaposing the deep, still to be answered questions about island existence (the fragmentations wrought by history, the challenges of smallness in the global market, race and class divides) and the scrabbling for survival, fame and fortune that arouse the ire of Ramcharitar’s acerbic and satirical vision.

Trinidad and Tobago