The Prime Minister and Minister of Finance of Antigua and Barbuda, Gaston Browne, delivered his 2019 Budget Presentation to the House of Representatives on 17 January 2019. With respect to taxation, the presentation includes two new specific taxes: A new tax on sugar-sweetened beverages, which is meant to help reduce diseases related to the consumption of sugary beverages and encourage people to make healthier choices; and A new 10% tax on net profits of telecommunications companies, financial institutions – specifically banks and insurance companies and the country’s sole petrol distribution company, WIOC - in order to fund the Antigua campus...