Reservations and Declarations for Treaty No.127 - Convention on Mutual Administrative Assistance in Tax Matters

Nature of declaration : Declarations, Denunciations, Derogations
Status as of 22/07/2019

Antigua and Barbuda

Declaration contained in the instrument of ratification deposited with the Secretary General of the OECD on 16 October 2018 - Or. Engl.

ANNEX A – Taxes to which the Convention would apply

Article 2, paragraph 1.a.i:
Income Tax

Article 2, paragraph 1.a.ii:
None

Article 2, paragraph 1.a.iii:
Income Tax

Article 2, paragraph 1.b.i:
Income Tax

Article 2, paragraph 1.b.ii:
Social Security Tax

Article 2, paragraph 1.b.iii.A:
Stamp Duty

Article 2, paragraph 1.b.iii.B:
Property Tax

Article 2, paragraph 1.b.iii.C:
Antigua and Barbuda Sales Tax

Article 2, paragraph 1.b.iii.D:
Customs Tax

Article 2, paragraph 1.b.iii.E:
Transport Board Tax

Article 2, paragraph 1.b.iii.F:
Property Tax

Article 2, paragraph 1.b.iii.G:
None
Period covered: 01/02/2019 -
Articles concerned : 2

Declaration contained in the instrument of ratification deposited with the Secretary General of the OECD on 16 October 2018 - Or. Engl.

ANNEX C - Definition of the word "national" for the purpose of the Convention

The term “national” in relation to Antigua and Barbuda means:
i. all individuals possessing the nationality of Antigua and Barbuda, and
ii. all legal persons, partnerships, associations and other entities deriving their status as such from the laws in force in Antigua and Barbuda.
Period covered: 01/02/2019 -
Articles concerned : 3

Declaration contained in the instrument of ratification deposited with the Secretary General of the OECD on 16 October 2018 - Or. Engl.

Declaration on the effective date for exchanges of information under the Multilateral Competent Authority Agreement on Automatic Exchange of Financial Account Information.
Period covered: 01/02/2019 -
Articles concerned : 28


Source : Treaty Office on http://conventions.coe.int - * Disclaimer.