BEPS MLI
Antigua and Barbuda signs the MLI
On 18 June 2025, the Organisation for Economic Co-operation and Development (OECD) announced that Antigua and Barbuda signed the Multilateral Instrument (MLI). At the time of signature, Antigua and Barbuda submitted a list of tax treaties that it would like to designate as Covered Tax Agreements (CTAs) and submitted a preliminary list of reservations and notifications in relation to the CTAs (MLI positions).
With respect to the permanent establishment (PE)…