Ariane Pickering. General Report. IFA Cahiers. Vol. 97A. Enterprise Services. 2012. P. 21.

Model Convention for the Avoidance of Double Taxation between Member Countries and Other Countries outside the Andean Subregion (Andean Model).

Agreement among the Governments of the Member States of the Caribbean Community 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. The Caribbean Community and Common Market (CARICOM) was established in 1973 by the Treaty of Chaguaramas which came into effect on 1 August 1973.