According to an update from the OECD, Antigua and Barbuda signed the Multilateral Competent Authority Agreement on the Exchange of Country-by-Country Reports (CbC MCAA) on 28 October 2024. According to the latest available information from the OECD, Antigua and Barbuda has not yet implemented CbC reporting requirements, but considering Antigua and Barbuda's commitment as an Inclusive Framework member and its signing of the CbC MCAA, requirements will be introduced in the near future.