International treaty

Antigua and Barbuda: tax treaties

Tax treaties and related documents between the UK and Antigua and Barbuda.

Documents

1947 Double Taxation Arrangement as amended by the 1968 Arrangement - in force

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Details

The double taxation arrangement entered into force on 30 January 1948 and amended by agreement signed 5 March 1958.

The agreement is effective in Antigua and Barbuda from 1 January 1946.

The agreement is effective in the UK from:

  • 6 April 1945 for surtax
  • 6 April 1946 for Income Tax
  • 1 January 1947 for profits tax

A command paper has also been laid before Parliament for the exchange of information relating to tax matters. This agreement entered into force on the 19 May 2011.

Published 6 January 2014