Antigua

Jurisdiction Editor : Ilse Cooper Antigua Management & Trust Ltd., PO Box W1407 Woods Centre, St. John's, Antigua Fax: +1 268 462 8976 E-mail: amt@itpa.org

Antigua and Barbuda Tax Information Exchange Act, 2002 Antigua and Barbuda International Exempt Trust Act, 2004 Free Trade & Processing Zone Act, 1994 International Business Companies (Exemption from Income Tax) Act International Business Corporations Act, 1982 (as amended, 2006) International Business Corporations Regulations – including : International Business Corporations Regulations 1998 (as amended, 2004) International Business Corporations (Accounts, Audit and Disclosure of Information for Licensed Corporations) Regulations, 2004 International Business Corporations (Prudential Management of Licensed Corporations) Regulations, 2004 International Business Corporations (Restriction of use of Banking Names and Descriptions) Regulations, 2004 International Foundations Act, 2007 International Limited Liability Companies Act, 2007 International Limited Liability Companies Regulations, 2007 International Trust Act, 2007

Proposed Laws

Company Management and Trust Service Providers Act, 2007 Foundations Bill 2006 International Foundations Regulations, 2007 International Trust Regulations, 2007 Segregated Accounts Corporations Bill 2006

Tax Information Exchange Agreements

Australia United States

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