Strategic Direction

St. Kitts and Nevis Competent Authority

According to the Saint Christopher and Nevis (Mutual Exchange of Information on Taxation Matters) Act, 2009, the Financial Secretary is the Tax Co-operation Authority (Competent Authority) for the purpose of exchange of information on taxation matters between the Federation of St. Christopher (St. Kitts) and Nevis and other jurisdictions.

The Competent Authority is responsible for:

i. Executing requests for information for tax purposes;

ii. Ensuring compliance with TIEAs and DTCs;

iii. Advising the Minister of Finance on matters relating to any proposals or agreements for the provision of information in tax matters and;

iv. Making determinations as to any costs and the apportionment of such costs relating to or arising from requests for information.