Country-by‑Country Reporting – Compilation of 2026 Peer Review Reports

Antigua and Barbuda

Overview of CbC reporting requirements

First reporting fiscal year: Ending on or after 31 December 2025

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 confirms that its rules have not changed and continue to be applied effectively. Antigua and Barbuda continues to meet all terms of reference.

The exchange of information framework

Antigua and Barbuda confirms that its rules have not changed and continue to be applied effectively. Antigua and Barbuda continues to meet all terms of reference.

Appropriate use of CbC reports

Antigua and Barbuda confirms that its rules have not changed and continue to be applied effectively. Antigua and Barbuda continues to meet all terms of reference.