Anguilla (AI)

Jurisdiction Overview

IDQuestionAnswer
272 *Is there an obligation to keep accounting data? Unknown
 Data Date: 2019

Notes

 
The Global Forum reports: "Anguilla has made amendments to its Partnership Act that ensure that partners keep proper accounting records including accounts, book [..]. However, for the period under review Anguilla did not have legal provisions or practical mechanisms to ensure that partnerships keep accounting records in line with the international standard. Even for the legal provisions as they existed there were no enforcement penalties in place." (GF 2014: 54). As of 2019, it is not clear if enforcement problems still persist.

Sources

GF 2014: 54
 
https://www.offshore-protection.com/anguilla-llc-company-formation
 
https://anguillafinance.ai/legislation_post/limited-partnership-act/