Jamaica has double taxation agreements (DTAs) with several countries.
CARICOM
Jamaica is a signatory to the Caribbean Community and Common Market, CARICOM (Income) Tax Treaty which in effect acts as a single agreement between all the full members of trade bloc (6.1.2).
Article 5 of the CARICOM agreement sets out the broad principle that income is taxed only in the member state in which the income arises, unless this is overridden by another article in the treaty.
This broad principle does not apply to employment income. Instead, the usual double taxation agreement position applies to CARICOM countries as it does to other treaties for those who are resident in one state and who work in another (usually Art
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Web page updated on 17 Mar 2025 14:49