Country-by‑Country Reporting – Compilation of 2025 Peer Review Reports

Antigua and Barbuda

Overview of CbC reporting requirements

First reporting fiscal year: Ending on or after 31 December 2024

Consolidated group revenue threshold: USD 850 million

Filing deadline: 12 months following the end of the reporting fiscal year

Local filing required: Yes

Surrogate parent entity filing permitted: Yes

First review of the domestic legal framework: 2024/2025

Summary of recommendations

Area of implementation	Recommendations for improvement
Domestic legal and administrative framework	None.
Exchange of information framework	None.
Appropriate use	None.

The domestic legal and administrative framework

Antigua and Barbuda’s 2019-2020 peer review included a recommendation that Antigua and Barbuda take steps to implement a domestic legal and administrative framework to impose and enforce CbC reporting requirements as soon as possible.

Antigua and Barbuda has introduced a CbC reporting filing requirement which applies to all Ultimate Parent Entities of MNE Groups above certain threshold, and which requires inclusion of all constituent entities.1

A CbC reporting filing obligation applies in Antigua and Barbuda for fiscal years ending on or after 31 December 2024 and filing is required 12 months after the reporting year end.

Antigua and Barbuda has enforcement requirements to ensure compliance with rules on CbC reporting.

Antigua and Barbuda’s domestic legal and administrative framework meets all terms of reference.

The exchange of information framework

Antigua and Barbuda’s 2019-2020 peer review included a recommendation that Antigua and Barbuda take steps to have qualifying competent authority agreements in effect with jurisdictions of the Inclusive Framework that meet the confidentiality, consistency and appropriate use conditions and with which Antigua and Barbuda has an international exchange of information agreement in effect that allows for the automatic exchange of tax information. Antigua and Barbuda has activated relationships under the Multilateral Competent Authority Agreement for the exchange of CbC reports and this recommendation is removed.

Antigua and Barbuda’s 2019-2020 peer review included a recommendation that Antigua and Barbuda take steps to implement the necessary processes or written procedures to ensure that the exchange of information is conducted in a manner consistent with the terms of reference relating to the exchange of information framework. These processes are now in place and the recommendation is removed.

Appropriate use of CbC reports

Antigua and Barbuda’s 2019-2020 peer review included a recommendation that Antigua and Barbuda take steps to ensure that the appropriate use condition is met ahead of the first exchanges of information. Antigua and Barbuda now has controls in place to ensure the appropriate use of CbC reports and this recommendation is removed.

Antigua and Barbuda meets all terms of reference with respect to the appropriate use condition.

Note

← 1.  https://laws.gov.ag/wp-content/uploads/2025/02/Bsae-Erosion-and-Profit-Shifting-Bill-2025.pdf