Anguilla (AI)

Jurisdiction Overview

IDQuestionAnswer
405 *Taxpayers reporting uncertain tax positions: Are taxpayers required to report at least annually on details of uncertain tax positions for which reserves have been created in the annual accounts? Not applicable
 Data Date: 2019

Notes

 
Given that Anguilla imposes no corporate income tax, we conclude this criteria is not relevant and thus not applicable for this jurisdiction

Sources

IBFD 2019d