Investment Rating - The report rates Antigua and Barbuda as overall Largely Compliant with the standard on transparency and exchange of information on request [36] Core Insights - The report concludes that Antigua and Barbuda has made significant progress since its previous assessments in 2014 and 2023, where it was rated as Partially Compliant [36][41] - The assessment covers the legal and regulatory framework as of November 12, 2025, and its practical implementation from January 1, 2022, to December 31, 2024 [36] Summary by Sections Executive Summary - The report presents an analysis of Antigua and Barbuda's compliance with the EOIR standard, concluding an overall rating of Largely Compliant [36] - A comparison of the latest in-depth review (2025) and the second-round review (2023) shows improvements in various elements of compliance [37] Overview of Antigua and Barbuda - The jurisdiction has taken steps to strengthen the availability of ownership, accounting, and banking information, improving its ability to exchange information upon request [41] Availability of Information - Legal shortcomings in ownership information have been addressed through legislative amendments, although material deficiencies remain in practical implementation [42] - The legal framework for accounting records has been strengthened, requiring availability for international business companies (IBCs) [44] - Most legal deficiencies regarding banking information have been remedied through updates to guidelines for financial institutions [45] Access to Information - Access powers of the competent authority have been clarified and tested in practice, including in the offshore sector [46] Exchange of Information - The volume of exchange of information requests remains low but shows signs of improvement, with three out of five requests answered within 90 days [53] - The overall rating for specific elements includes Compliant for Elements B.2, C.1, C.2, and C.4, Largely Compliant for Elements A.3, B.1, C.3, and C.5, and Partially Compliant for Elements A.1 and A.2 [54]