DT2453 | Double Taxation Relief Manual: Antigua and Barbuda: Notes

Residence (paragraph 2)

A person is a resident of the UK if they are resident in the UK under UK domestic law and not resident of Antigua and Barbuda under Antigua and Barbuda’s domestic law.

A company is resident in the UK if it is managed and controlled in the UK and resident in Antigua and Barbuda is if it managed and controlled in Antigua and Barbuda. The residence tie-breaker for corporate entities is determined according to management and control.

Professors and teachers (paragraph 11)

The arrangement contains paragraph with an exemption for visiting professors and teachers. You should consult the text of the arrangement for the conditions of the exemption to apply.

Arrangement not to apply (paragraph 13A)

The arrangement does not apply to any companies which are entitled to any special tax benefit under the Antigua International Business Companies (Exemption from Income Tax) Ordinance 1967 or under any subsequent similar law enacted by Antigua and Barbuda after that date.