Making Dispute Resolution Mechanisms More Effective – Consolidated Information on Mutual Agreement Procedures 2023

Antigua and Barbuda

Recent developments relating to MAP in Antigua and Barbuda prior to 15 August 2023

Developments relating to MAP in the tax treaty network

• No developments were reported

Other developments relating to MAP

• No developments were reported

Latest Action 14 Peer Review report

The stage 1 Simplified Peer Review report of Antigua and Barbuda is expected to be published early 2024

Tax treaty network of Antigua and Barbuda

• four treaties, applicable to 12 jurisdictions (covering all treaties signed, although not necessarily in force

• status of MLI: not signed.

Table 1. State of play of Antigua and Barbuda's tax treaty network

Treaties in line with the Action 14 Minimum Standard following MLI impact	Treaties where actions are ongoing to make them in line with the Action 14 Minimum Standard	Following impact/actions, remaining treaties that are not in line with Action 14 Minimum Standard
1	0	3

Source: OECD

Antigua and Barbuda's MAP programme

Organisation of competent authority function

• four persons working on MAP (all of which work on other tasks as well)

• contact persons for MAP requests:

  • Antigua and Barbuda did not provide the relevant information.

Figure 1. Competent Authority Organisational Structure

Source: OECD

Table 2. Guidance on the MAP process

MAP guidance	No MAP guidance published
MAP profile	No MAP profile published

Source: OECD

Overview of Antigua and Barbuda's MAP Statistics for 2022

Antigua and Barbuda did not report any MAP cases in its 2022 MAP Statistics.

Please refer to https://www.oecd.org/tax/dispute/map-statistics-Antigua and Barbuda.pdf for details with respect to Antigua and Barbuda's MAP Statistics.