Antigua and Barbuda and the United States signed a Foreign Account Tax Compliance Act (FATCA) Agreement, 7 November 2016. Details of agreement will be reported subsequently.
Under the agreement, Foreign Financial Institutions (FFIs) in Antigua and Barbuda will report the information required under FATCA about US accounts holders to the Antigua and Barbuda Government, which in turn will report the information to the IRS. This agreement is reciprocal, meaning that the United States will also provide similar tax information to the Antigua and Barbuda Government regarding individuals and entities from Antigua and Barbuda with accounts in the United States.