Anguilla has one tax agreement in force with Switzerland, as reported in its response to the Peer Review questionnaire.

Anguilla’s agreement does not comply with the minimum standard and is not subject to a complying instrument.

Anguilla has not joined the MLI.

As Anguilla has not joined the MLI or implemented anti-treaty-shopping measures in its agreement, the Secretariat will offer its support to design a plan for the implementation of the minimum standard to strengthen its treaty network.

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