Antigua and Barbuda has published the Base Erosion and Profit Shifting Bill 2025. The Bill provides for the introduction of Country-by-Country (CbC) reporting rules that will apply for accounting periods ending on or after 31 December 2024, with the first filing deadline set for no later than 31 December 2025. The rules are in line with OECD guidelines, with a reporting threshold of USD 850 million consolidated group revenue in the previous year and a deadline of 12 months after the end of the reporting fiscal year. The requirements generally apply to ultimate parent entities resident in Antigua and Barbuda,...