🇲🇫 St. Martin (French part)

Latin America & Caribbean ·

Enforcement powers

Anti-avoidance regime detail (OECD Corporate Tax Statistics)

OECD-curated descriptions of this jurisdiction’s CFC, interest-limitation and CbCR rules. IP regimes are covered in their own section below.

IP regimes

Patent-box and innovation-box preferential rates for qualifying IP income, as curated by the OECD Corporate Tax Statistics / QDD database. Each regime is shown as most recently reported; regimes the OECD records as abolished are kept and marked, not dropped.