The Competent Authority is the designated authority in Anguilla with responsibility for international cooperation on matters involving the provision
of tax related information. The Competent Authority has statutory responsibility under the Tax Information Exchange (International Cooperation) Act, 2016.
The Tax Information Exchange (International Co-Operation Act) Act, 2016 gives effect to agreements entered into by the Government of Anguilla for the exchange of
information for tax purposes which includes the Multilateral Convention on Mutual Administrative Assistance in Tax Matters; the Agreement between the Government of
the United Kingdom of Great Britain and Northern Ireland and the Government of Anguilla to improve international tax compliance; the Agreement made between the
Government of the United States of America and the Government of Anguilla to improve international compliance and to implement the FATCA (Financial Account
Tax Compliance Act); and other bilateral tax information exchange agreements.
The Act specifies the Comptroller of Inland Revenue and the Permanent Secretary, Finance (delegated to Compliance Unit in Ministry of Finance) as the Competent
Authorities. The Competent Authority is responsible for ensuring the effective exchange of tax information with other countries as governed by the Laws of Anguilla
and the relevant Tax Information Exchange Agreements and Instruments.
Anguilla will only honor valid requests made by jurisdictions with whom Anguilla has an international agreement to provide tax information assistance. The
Competent Authority operates based on the principles of transparency, accountability and effective exchange of information, with due regard to confidentiality
whilst meeting the Competent Authority’s statutory responsibilities and Anguilla’s international obligations.
