Double Taxation Relief Manual: Guidance by country: Antigua and Barbuda: Agreements
The agreement (SR and O 1947 No.2865) has effect:
- in the United Kingdom for
i) Income Tax from 1947-48
ii) Corporation Tax from 1 April 1964.
- in Antigua and Barbuda for the year of assessment beginning 1 January 1947.
An amending agreement of 5 March 1968 entered into force on 19 September 1968. It is the agreement as amended that is included at DT2465 to DT2481.