税务透明度和信息交流全球论坛：安提瓜和巴布达2026年（第二轮，深入审查）：关于应要求交换信息的同行审议报告

Peer Review Report on the Exchange of Informationon RequestANTIGUA AND BARBUDA 2026(Second Round, In-depth Review) Global Forum on Transparency andExchange of Information for Tax Purposes:Antigua and Barbuda 2026 (Second Round,In-depth Review) Peer Review Report on the Exchange of Information onRequest This peer review report was approved by the Peer Review and Monitoring Group of the Global Forum onTransparency and Exchange of Information for Tax Purposes (Global Forum) on10December 2025andadopted by the Global Forum members on16January 2026. It was prepared for publication by the GlobalForum Secretariat. This document, as well as any data and map included herein, are without prejudice to the status of orsovereignty over any territory, to the delimitation of international frontiers andboundaries and to the nameof any territory, city or area. The statistical data for Israel are supplied by and under the responsibility of the relevant Israeli authorities.The use of such data by the OECD is without prejudice to the status of the Golan Heights, East Jerusalemand Israeli settlements in the West Bank under the terms of international law. Note by the Republic of Türkiye The information in this document with reference to “Cyprus” relates to the southern part of the Island. Thereis no single authority representing both Turkish and Greek Cypriot people on the Island. Türkiye recognisesthe Turkish Republic of Northern Cyprus (TRNC). Until a lasting and equitable solution is found within thecontext of the United Nations, Türkiye shall preserve its position concerning the “Cyprus issue”. Note by all the European Union Member States of the OECD and the European Union The Republic of Cyprus is recognised by all members of the United Nations with the exception of Türkiye.The information in this document relates to the area under the effective control of the Government of theRepublic of Cyprus. Please cite this publication as: OECD(2026),Global Forum on Transparency and Exchange of Information for Tax Purposes:Antiguaand Barbuda2026 (Second Round,In-depth Review): Peer Review Report on the Exchange ofInformation on Request, Global Forum on Transparency and Exchange of Information for Tax Purposes,OECD Publishing, Paris,https://doi.org/10.1787/8d903677-en. Global Forum on Transparency and Exchange of Information for Tax Purposes ISSN 2219-469X (online) Photo credits:OECD with cover illustration by Renaud Madignier. Corrigenda to OECDpublications may be found at: https://www.oecd.org/en/publications/support/corrigenda.html. ©OECD2026 Attribution 4.0 International (CC BY 4.0) This work is made available under the Creative Commons Attribution 4.0 International licence. By using this work, you acceptto be bound by the termsof this licence (https://creativecommons.org/licenses/by/4.0/). Attribution–you must cite the work. Translations–you must cite the original work, identify changes to the original and add the following text:In the event of any discrepancy between theoriginal work and the translation, only the text of original work should be considered valid. Adaptations–you must cite the original work and add the following text:This is an adaptation of an original work by the OECD. The opinions expressedand arguments employed in this adaptation should not be reported as representing the official views of the OECD or of its Member countries. Third-party material–the licence does not apply to third-party material in the work. If using such material, you are responsible for obtaining permissionfrom the third party and for any claims of infringement. You must not use the OECD logo, visual identity or cover image without express permission or suggest the OECD endorses your use of the work. Table of contents Abbreviations and acronyms4Reader’s guide5Executive summary8Summary of determinations, ratings and recommendations11Overview of Antigua and Barbuda16 Availability of information A.1Legal and beneficial ownership and identity information20A.2Accounting records57A.3Banking Information70 Access to information B.1Competent authority’s ability to obtain and provide informationB.2Notification requirements, rights and safeguards 7683 Exchange of information C.1Exchange of information mechanisms86C.2Exchange of information mechanisms with all relevant partners89C.3Confidentiality90C.4Rights and safeguards of taxpayers and third parties93C.5Requesting and providing information in an effective manner93 Annex 1. List of in-text recommendations97 Annex 2. List of AntiguaandBarbuda’s EOImechanisms100 Annex 3. Methodology for the review 103 Annex 4.AntiguaandBarbuda’s response to the review report109 Abbreviations and acronyms Reader’s guide The Global Forum on Transparency and Exchange ofInformation for Tax Purposes (the GlobalForum)is the multilateral framework within which work in the area of tax transparency and exchange ofinformation is carried out by over 170 jurisdictions that participate in t