🇲🇫 St. Martin (French part)
Latin America & Caribbean ·
0/11
enforcement powers assessed
Enforcement powers
Anti-avoidance regime detail (OECD Corporate Tax Statistics)
OECD-curated descriptions of this jurisdiction’s CFC, interest-limitation, CbCR and IP-regime rules.
IP regimes — 5 data points
| Regime name · Regime 1 | Tax exempt company |
| Status of the IP regime as determined by the OECD’s Forum on Harmful Tax Practices (FHTP). · Regime 1 | In the process of being eliminated |
| Asset types that can qualify for the IP regime · Regime 1 | Assets not restricted to three allowed asset categories |
| Tax rate that would otherwise apply · Regime 1 | 34.50% |
| Reduced tax rate that applies under the IP regime · Regime 1 | 0.00% |