Prevention of Tax Treaty Abuse – Third Peer Review Report on Treaty Shopping

Anguilla

A. Progress in the implementation of the minimum standard

Anguilla has one tax agreement in force with Switzerland, as reported in its response to the Peer Review questionnaire.

Anguilla’s agreement does not comply with the minimum standard and is not subject to a complying instrument.

Anguilla has not joined the MLI.

B. Implementation issues

As Anguilla has not joined the MLI or implemented anti-treaty-shopping measures in its agreement, the Secretariat will offer its support to design a plan for the implementation of the minimum standard to strengthen its treaty network.

Summary of the jurisdiction response - Anguilla

 

	Treaty partners	Compliance with the standard	If compliant, the alternative implemented	Signature of a complying instrument	The alternative implemented through the complying instrument (if not the MLI)	Comments
1	Switzerland	No	N/A	No	N/A