United Nations, New York (8th August 2025) — Senator the Honourable Garth Wilkin is this week participating in the First Working Session of the Intergovernmental Negotiating Committee for drafting the UN Framework Convention on International Tax Cooperation (INC-Tax). The Federation’s Attorney General was elected to serve as a Vice President on the Bureau of INC-Tax—ensuring the Federation’s leadership on key issues such as financial security, economic mobility and sustainable development.
In addition to the Framework Convention the INC-Tax will also be developing two early protocols—the first on taxation of income derived from the provision of cross-border services in an increasingly digitalized and globalized economy and the second on prevention and resolution of tax disputes. Saint Kitts and Nevis’ leadership on this critical UN body serves to ensure that Kittitians and Nevisians interests are front and center of international negotiations.
Senator Wilkin who delivered the CARICOM Statement reflected that “the current international tax architecture presents significant barriers to CARICOM member states in their pursuit of sustainable development, particularly in the taxation of cross-border services and the resolution of tax disputes. As highlighted in workstream discussions, many CARICOM countries depend on gross-basis withholding taxes as a practical means of taxing non-resident service providers due to limited administrative capacities. However, this approach is often hindered by restrictive bilateral tax treaties that prevent the implementation of preferred taxation methods. As a result, our member states are subjected to an inequitable system in which complex transfer pricing rules, better suited to residence-based taxation models in developed economies, place undue strain on our already limited resources.”
The Attorney General and Minister of Justice and Legal Affairs further underscored that “this is why CARICOM believes the Framework Convention we craft must be anchored in the principle that efforts in international tax cooperation should be universal in approach and scope and should fully take into account the different needs and capacities of all countries as stated in the Addis Ababa Action Agenda on Financing for Development. For CARICOM, this means ensuring that the Framework Convention provides practical solutions to our revenue mobilization challenges while respecting our sovereign right to design tax systems appropriate to our circumstances. The Framework Convention must facilitate, not hinder, our efforts to achieve the Sustainable Development Goals.”
Prime Minister Hon. Dr. Terrance Drew welcomed the Federation’s leadership on this economic panel by stating that “each day the news out of powerful capitals reminds us of the economic uncertainty and unpredictability that now define the global economy. Saint Kitts and Nevis must be at the table of key debates and decisions or else we find ourselves with rules not of our own making. Tax is a deeply personal matter, and we must ensure Kittitians and Nevisians are protected and are cushioned from international volatility.”
Ambassador Mutryce Williams, Permanent Representative of St. Kitts and Nevis to the UN, Mr. Eustace T. Wallace, Minister Counsellor and 2nd Committee (Economic and Financial Affairs) Lead at the Permanent Mission accompanied the Attorney General. Crown Counsel II, Mrs. Liska Hutchinson-Rhyner, will represent the Federation at the second week of the First Working Session.
