Welcome to the CARICOM Online Tax Database
The CARICOM Single Market and Economy (CSME) provided for the free movement of
people and capital as well as the right to establish business activity anywhere
in the Community. This free movement regime is supported by a regime of legal
and administrative arrangements which are intended to create a common economic
space within the Community. As is generally known, information is required to
make markets within any economic system efficient. Operators in the CARICOM
economic space will therefore require access to adequate information flows on
the economies comprising the CSME in order to facilitate effective
decision-making. Such information would include data on the taxation regime in
each Member State which is a major factor influencing the allocation of
resources within and across countries. The need for easy access to comprehensive
information on the taxation regimes in Member States was recognized by the
Caribbean Organization of Tax Administrators which has been advocating for the
establishment of a regional tax database for some time now.