Anguilla
Anguilla has no direct taxation, so there is no income tax, corporation tax, etc. As a result, the country is not party to any tax treaties.
Revenue is raised by charging an Alien Landholder’s Licence fee of 12½%, and property sales are subject to a transfer duty of 5%. There are also sundry small taxes levied on property and a rental licence is required if property is rented to tourists.
The company law regime allows for IBCs to be established, with a guarantee of tax exempt status for at least twenty years.
