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INTRODUCTION

Antigua and Barbuda is a twin-island nation in the Caribbean Sea. Antigua and Barbuda is made up of six parishes, with Saint John's as the capital. The main source of revenue is tourism, accounting for nearly 60% of gross domestic product and 40% of investment.

The official currency is the East Caribbean dollar (XCD).

Abbreviations:

ABST Antigua and Barbuda Sales Tax
ABIPCO Antigua and Barbuda intellectual Property and Commerce Office
CIT Corporate Income Tax
CARICOM Caribbean Community
EC$  or XCD Eastern Caribbean Dollar
FATCA Foreign Account Tax Compliance Act
FSRC Financial Services Regulatory Commission
IBC International Business Company
IGA Intergovernmental Agreement
IRD Inland Revenue Department
TIEA Tax Information Exchange Agreements
WHT Withholding Tax