1.
In 2017, the Law (Miscellaneous Amendment) (No. 2) Act, 2017 was passed giving effect to several pieces of legislations to mandate the submission of companies’ beneficial ownership and control information to the Financial Services Regulatory Commission. Submissions attesting to the beneficial ownership and control of international trusts should also be submitted by the end of the first quarter annually. The requirements are applicable not only the Corporate Management and Trust Service Providers Act, 2008 (As Amended); but, also to the International Trust Act, 2007; The International Foundations Act, 2007; and The International Limited Liability Companies Act, 2007.
2.
The Law (Miscellaneous Amendments) Act, 2018, No. 26 of 2018 was passed on December 20, 2018. The amendment to Section 4 of the International Business Corporations Act which makes provision for a corporation to invest in, trade with or provide services to persons within the Antiguan jurisdiction provided that the prescribed conditions are met. A corporation that registers and conducts business with residents of Antigua and Barbuda will be taxed in accordance with the Income Tax Act. Please see link below if you require more information on Corporation Tax in Antigua and Barbuda:- http://ird.gov.ag/index.php/corporation-tax/