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Canada, Antigua And Barbuda Sign TIEA

by Mike Godfrey, Tax-News.com, Washington

15 November 2017


Canada and Antigua and Barbuda have signed a new tax information exchange agreement.

The agreement was signed on October 31, the Canadian Government announced on November 14. Negotiations were launched in November 2010.

The agreement provides for the mutual exchange of tax information that is possessed by, or is accessible to, the taxation authorities of either jurisdiction. Such exchanges are intended to facilitate the better administration and enforcement of taxation laws, and to prevent international tax evasion.

The agreement is based upon the OECD's internationally agreed standard on the exchange of tax information upon request.

The agreement must now be ratified by both sides. It will enter into force on the date of the later of the two notifications of ratification.

TAGS: tax | tax information exchange agreement (TIEA) | law | enforcement | agreements | Antigua and Barbuda | Canada | revenue statistics

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