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INTRODUCTION

Saint Lucia is a sovereign island country in the West Indies in the Eastern Caribbean Sea on the boundary with the Atlantic Ocean. It is bordered by part of the Lesser Antilles, Saint Vincent, Barbados and Martinique. Its capital is Castries.

Currency of Saint Lucia is East Caribbean Dollar (XCB).

Abbreviations:

CIT Corporate Income Tax
CARICOM Caribbean Community
IBC International Business Company
IRD Inland Revenue Department
PE Permanent Establishment
VAT Value Added Tax
WHT Withholding Tax
XCD East Caribbean Dollars