Jamaica

Jamaica has exchange of information relationships with 28 jurisdictions through 23 DTCs and 7 TIEAs.

About this list of agreements »

Information on a jurisdiction's exchange of information agreements contained reflects the most up to date information available to the Global Forum.

Jurisdictions may have signed further agreements that are not reflected. In particular, other mechanisms including the EU Council Directive 2011/16/EU on administrative co-operation in the field of taxation and the multilateral Convention on Mutual Administrative Assistance in Tax Matters are not reflected in the list of agreements yet. Technical adjustments are being performed in the EOI Portal in order to display multilateral agreements and developments are expected soon. The public should consult the detailed analysis of the jurisdiction’s EOI mechanisms contained in its published peer review reports and also consult the relevant government agencies in the jurisdictions concerned.

The determination as to whether an agreement meets the international standard is based on the results of the peer review process. Where neither jurisdiction has been subject to a peer review, or where one of the jurisdictions is not a member of the Global Forum (and so no information is available regarding whether that jurisdiction can exchange information to the standard) and so it is not possible to say that the agreement meets the standard, then the agreement's status is "unreviewed".

Jurisdiction Type of EOI Arrangement Date Signed Date entered into Force Meets standard Contains paras 4 and 5  
Saint Vincent and the Grenadines DTC  6 Jul 1994  1994-07-06 30 Nov 1994  1994-11-30 Yes No
Canada DTC  30 Mar 1978  1978-03-30 2 Apr 1981  1981-04-02 Yes No
France DTC  9 Aug 1995  1995-08-09 21 May 1998  1998-05-21 Yes No
Greenland TIEA  4 Dec 2012  2012-12-04 not yet in force  1900-01-01 Yes Yes
Germany DTC  8 Oct 1974  1974-10-08 13 Sep 1976  1976-09-13 No No
Faroe Islands TIEA  4 Dec 2012  2012-12-04 not yet in force  1900-01-01 Unreviewed Yes
United States TIEA  18 Dec 2003  2003-12-18 18 Dec 2003  2003-12-18 Yes Yes
Antigua and Barbuda DTC  6 Jul 1994  1994-07-06 30 Nov 1994  1994-11-30 Yes No
Mexico DTC  18 May 2016  2016-05-18 not yet in force  1900-01-01 Unreviewed No
Macao, China TIEA  5 Oct 2012  2012-10-05 not yet in force  1900-01-01 Yes Yes
Denmark DTC  16 Aug 1990  1990-08-16 10 Oct 1991  1991-10-10 Yes No
Denmark TIEA  4 Dec 2012  2012-12-04 not yet in force  1900-01-01 Yes Yes
Trinidad and Tobago DTC  6 Jul 1994  1994-07-06 30 Nov 1994  1994-11-30 No No
Sweden DTC  13 Mar 1985  1985-03-13 7 Apr 1986  1986-04-07 Yes No
Grenada DTC  6 Jul 1994  1994-07-06 30 Nov 1994  1994-11-30 No No
China DTC  4 Jul 1996  1996-07-04 16 Mar 1997  1997-03-16 Yes No
Iceland TIEA  4 Dec 2012  2012-12-04 not yet in force  1900-01-01 Yes Yes
Spain DTC  8 Jul 2008  2008-07-08 16 May 2009  2009-05-16 Yes Yes
Finland TIEA  4 Dec 2012  2012-12-04 not yet in force  1900-01-01 Yes Yes
Israel DTC  29 Jun 1984  1984-06-29 13 Sep 1985  1985-09-13 No No
Guyana DTC  6 Jul 1994  1994-07-06 30 Nov 1994  1994-11-30 Unreviewed No
Belize DTC  6 Jul 1994  1994-07-06 30 Nov 1994  1994-11-30 Yes No
Switzerland DTC  6 Dec 1994  1994-12-06 27 Dec 1995  1995-12-27 No No
Norway DTC  30 Sep 1991  1991-09-30 2 Nov 1992  1992-11-02 Yes Yes
Barbados DTC  6 Jul 1994  1994-07-06 30 Nov 1994  1994-11-30 Yes No
United Kingdom DTC  16 Mar 1973  1973-03-16 31 Dec 1973  1973-12-31 Yes No
Saint Kitts and Nevis DTC  6 Jul 1994  1994-07-06 30 Nov 1994  1994-11-30 Yes No
United States DTC  21 Dec 1980  1980-12-21 29 Dec 1981  1981-12-29 Yes No
Saint Lucia DTC  6 Jul 1994  1994-07-06 30 Nov 1994  1994-11-30 Yes No
Dominica DTC  6 Jul 1994  1994-07-06 30 Nov 1994  1994-11-30 Yes No