Anguilla (AI)

Jurisdiction Overview

406 *Tax advisers reporting uncertain tax positions: Are tax advisers required to report at least annually on details of uncertain tax positions for which reserves have been created in the annual accounts of the companies they advised? Not applicable
 Data Date: 2019


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


IBFD 2019d