The Antigua and Barbuda 2021 Budget Statement was presented by Prime Minister and Minister of Finance Gaston Browne on 28 January 2021. With respect to taxation, the main points of the statement include: Tax exemptions and duty-free waivers for anything that is not firmly linked to provisions under the law will be ended and total exemptions will be gradually reduced to no more than 25% of potential revenue; Administrative action will be taken to improve property tax compliance from less than 50% to 70% in 2021 and up to 80% by 2025 and to increase corporate income tax and unincorporated...