Antigua and Barbuda

A. Progress in the implementation of the minimum standard

Antigua and Barbuda has three tax agreements in force, as reported in its response to the Peer Review questionnaire, including the multilateral agreement among the members of the CARICOM concluded with ten treaty partners (the CARICOM Agreement).1

None of Antigua and Barbuda’s agreements comply with the minimum standard or are subject to a complying instrument.

B. Implementation issues

Antigua and Barbuda is encouraged to implement the minimum standard in its agreements.

Antigua and Barbuda is encouraged to bring the CARICOM Agreement up to date by commencing talks among all the treaty partners.2

Summary of the jurisdiction response – Antigua and Barbuda

Treaty partners

Compliance with the standard

If compliant, the alternative implemented

Signature of a complying instrument

The alternative implemented through the complying instrument

(if not the MLI)

Comments

1

Barbados

No

N/A

No

N/A

CARICOM

2

Belize

No

N/A

No

N/A

CARICOM

3

Dominica

No

N/A

No

N/A

CARICOM

4

Grenada

No

N/A

No

N/A

CARICOM

5

Guyana*

No

N/A

No

N/A

CARICOM

6

Jamaica

No

N/A

No

N/A

CARICOM

7

Saint Kitts and Nevis

No

N/A

No

N/A

CARICOM

8

Saint Lucia

No

N/A

No

N/A

CARICOM

9

Saint Vincent and the Grenadines

No

N/A

No

N/A

CARICOM

10

Switzerland

No

N/A

No

N/A

11

Trinidad and Tobago

No

N/A

No

N/A

CARICOM

12

United Kingdom

No

N/A

No

N/A

Notes

← 1. In total, Antigua and Barbuda identified 12 "agreements" in its List of Tax agreements: two bilateral agreements and the CARICOM agreement concluded with ten of its treaty partners.

← 2. Revisions to the CARICOM Agreement requires an agreement from its eleven treaty partners.

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