Antigua and Barbuda (AG)

Jurisdiction Overview

IDQuestionAnswer
555 *Legal Person, Resident, Related Party: Dividends None. There is no unilateral relief from double taxation.
 Data Date: 2019

Notes

 
There was a special tax regime for International Business Companies that exempted such entities from corporate tax. However, this regime was abolished without a grandfathering is provided (OECD HTP 2019: 25). Otherwise, "Foreign tax credits normally are not granted unless in the case of taxes paid in a British Commonwealth country that grants similar relief for Antigua & Barbuda taxes or where an applicable tax treaty provides for a credit." (Deloitte 2019a).

Sources

https://data.consilium.europa.eu/doc/document/ST-7461-2019-INIT/en/pdf
 
Deloitte 2019a.
 
OECD HTTP 2019.