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13.4. Transfer Pricing

There are no provisions for transfer pricing in the tax laws of Antigua and Barbuda.

Country-by-Country (CbC) Reporting

Antigua and Barbuda till date has not introduced a Country-by-Country reporting requirement. However, it has joined the OECD’s Inclusive Framework, membership of which presupposes a commitment to implement the BEPS minimum standards, including Country-by-Country reporting.