The 2023 Article IV Consultation discusses that Antigua and Barbuda's economy continues to bounce back from the sharp contraction experienced during the coronavirus disease 2019 pandemic. Real activity is expected to return to prepandemic levels this year, with growth projected at 5.7 percent,...

This 2022 Article IV Consultation discusses that the Antigua and Barbuda's economy is on a gradual recovery path, following a sharp contraction in real output of 20 percent in 2020 due to the coronavirus disease 2019 pandemic. The growth momentum is expected to carry into 2022 and 2023, with...

Under BEPS Action 14, members of the OECD/G20 Inclusive Framework on BEPS have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits...

The purpose of this article is to give an overview of the latest legislation introduced by Antigua and Barbuda in relation to international trusts, focusing on asset protection issues. The author provides a brief introduction on asset protection, taking into consideration the peculiarities of...