First reporting fiscal year: Commencing on or after 1 January 2019

Consolidated group revenue threshold: USD 850 million

Filing deadline: 12 months following the end of the reporting fiscal year

Local filing required: No

Surrogate parent entity filing permitted: Yes

First review of the domestic legal framework: 2018/2019

Anguilla confirms that its rules have not changed and continue to be applied effectively. Anguilla continues to meet all terms of reference.

Anguilla has not provided information to confirm that all expected reports have been received and all exchanges due have been made in a timely manner in the period covered by this peer review report. It is recommended that Anguilla ensure that systems in place are working to ensure all expected reports are received and all exchanges are completed and recorded in a timely manner.

Anguilla is a non-reciprocal jurisdiction and, as such, will not receive CbC reports submitted to tax authorities in other jurisdictions, and will not apply local filing. It is therefore not necessary for this peer review evaluation to reach any conclusions with respect to Anguilla’s compliance with the terms of reference on appropriate use.

Metadata, Legal and Rights

This document, as well as any data and map included herein, are without prejudice to the status of or sovereignty over any territory, to the delimitation of international frontiers and boundaries and to the name of any territory, city or area. Extracts from publications may be subject to additional disclaimers, which are set out in the complete version of the publication, available at the link provided.

© OECD 2021

The use of this work, whether digital or print, is governed by the Terms and Conditions to be found at