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Antigua and Barbuda Deposits Ratification Instrument for Mutual Assistance Convention — Orbitax Tax News & Alerts

According to an update to the list of signatories, Antigua and Barbuda deposited its ratification instrument on 16 October 2018 for the OECD-Council of Europe Convention on Mutual Administrative Assistance in Tax Matters as amended by the 2010 protocol. The Convention will enter into force for Antigua and Barbuda on 1 February 2019 and will generally apply from 1 January 2020, although it may apply for earlier periods between signatories if agreed to and applies in relation to any period regarding criminal matters.