Antigua and Barbuda (AG)

Jurisdiction Overview

363 *Tax Rulings: Are unilateral cross-border tax rulings (e.g. advance tax rulings, advance tax decisions) available in laws or regulation, or in administrative practice? Unknown
 Data Date: 2019


According to the IBFD there is no former advance ruling system in Antigua and Barbuda, but there is an informal procedure where a taxpayer can apply to the Commissioner of Inland Revenue to seek an opinion on a ruling or policy not explicitly found in the Income Tax Act. Given it is not clear whether the issuance of informal rulings have become an established practice, we consider this answer to be unknown.


IBFD 2017d