Antigua and Barbuda (AG)

Jurisdiction Overview

IDQuestionAnswer
476 *LO Record: Does the registration of domestic limited partnerships comprise information on the legal ownership of all partners? No, for some partnerships no legal ownership information is recorded.
 Data Date: 2014

Notes

 
The partners' names are not provided with regard to partnerships that do not carry on business in Antigua (GF 2014: 37-38). With regard to tax returns: "partnerships are not required to file annual returns as they are treated as tax transparent entities for tax purposes and any income derived through the partnership is taxed in the hands of the partners" (ibid.: 39). The CFATF did not refer to partnerships (CFATF 2018).

Sources

GF 2014: 37-39
 
http://www.fatf-gafi.org/media/fatf/documents/reports/mer-fsrb/CFATF-MER-Antigua-and-Barbuda.pdf