DT2450 - Double Taxation Relief Manual: Guidance by country: Antigua and Barbuda: Agreements in force
Title: Arrangement between the United Kingdom of Great Britain and Northern Ireland and Antigua and Barbuda and for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and on Capital
Signed: 19 December 1947
Statutory Instrument number: SR and O 1947 No.2865
Entered into force: 30 January 1948
Has effect:
- in Antigua and Barbuda from 1 January 1968
- in the UK in respect of income tax from 6 April 1968; corporation tax from 1 April 1968
The text of the arrangement currently in force can be found at the following link: https://www.gov.uk/government/publications/antigua-and-barbuda-tax-treaties
Protocol amending the 1947 arrangement
Title: Agreement amending the arrangement between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of Antigua and Barbuda for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income
Signed: 5 March 1968
Statutory Instrument number: SI 1968 No. 1096
Entered into force: 19 September 1968
Has effect:
- in Antigua and Barbuda from 1 January 1968
- in the UK in respect of income tax from 6 April 1968; corporation tax from 1 April 1968