On 25 January 2018, the Antigua and Barbuda 2018 Budget Statement was presented by the Prime Minister and Minister of Finance, Gaston Browne. With respect to taxation, the main points of the statement include: The implementation of the Tax Administration and Procedure Act (TAPA), which will harmonize and simplify tax administration and procedures as laid out in Antigua and Barbuda’s tax laws and applies to all taxes that fall within the responsibility of the Commissioner of Inland Revenue: ABST (sales tax), property tax, corporation tax, stamp duties, and travel tax; The alignment of the corporate tax rate for the international...