Antigua and Barbuda (AG)

Jurisdiction Overview

419 *CBCR: Is there a local filing requirement of a global country-by-country reporting file (according to OECD’s BEPS Action 13) by large corporate groups (with a worldwide turnover higher than 750 million Euro) and local subsidiaries of foreign groups? No.
 Data Date: 2019


Antigua and Barbuda is a member of the Inclusive Framework ( but does not have CBC legislation in force yet (IBFD 2019d).


IBFD 2019d