Jamaica is party to a host of bilateral treaties for the avoidance of double taxation26. Jamaica is
also a signatory to the Agreement among the Member States of the Caribbean Community
(CARICOM) for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with
Respect to Taxes on Income, Profits or Gains and Capital Gains and for the Encouragement of
Regional Trade and Investment, 1944.