Antigua and Barbuda (AG)

Jurisdiction Overview

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


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 2017 amendments that require companies to file attestation of beneficial ownership does not refer to partnerships.


GF 2014: 37-39