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Regulatory Requirements for Financial Institutions in Antigua and Barbuda
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The Financial Services Regulatory Commission (FSRC), established by the Financial Services Regulatory Act No. 5 of 2013, is responsible for regulating and supervising financial institutions operating in Antigua and Barbuda.
Regulatory Laws
The FSRC operates under a range of laws, including:
- International Business Corporations Act, 2016 (to be enacted)
- Insurance Act, 2007
- Co-operative Societies Act, 2010
- Money Services Business Act, 2011
- Interactive Gaming and Interactive Wagering Regulations, 2007
- Corporate Management and Trust Services Providers Act, 2008
- International Trust Act, 2007
- International Foundations Act, 2007
- International Limited Liability Companies Act, 2007
Principal Functions
The Commission’s principal functions include:
- Regulating and supervising financial service businesses operating in or from Antigua and Barbuda
- Providing assistance to overseas regulatory authorities
- Advising the government on matters related to financial regulation
- Considering the requirements of a sound financial system, market confidence, consumer protection, and the reputation of Antigua and Barbuda as a financial center
Regulation and Supervision
The FSRC is responsible for the regulation and supervision of all institutions licensed under the International Business Corporations Act (IBC). These institutions are subject to:
- Annual on-site examinations to ensure compliance with relevant laws, regulations, and international standards
- Determining solvency
- Reviewing policies and procedures
- Verifying compliance with anti-money laundering requirements
- Assessing management quality
Tax Agreement
Antigua and Barbuda has signed Tax Information Exchange Agreements with over 20 countries, including:
- Aruba
- Australia
- Belgium
- United States
These agreements aim to facilitate the exchange of tax information between governments to combat tax evasion and fraud.
Legislation
The IBC Act is available for viewing online in PDF format. Hard copies can be obtained from the Antigua and Barbuda Government Printery.