
Anguilla is an overseas British territory in the Caribbean with its capital at The Valley. Anguilla is located in the Leeward Islands of the Lesser Antilles, lying east of Puerto Rico and the Virgin Islands and north of Saint Martin. The island is known for being a tax haven, and it was not until 2011 that a 3% income tax was implemented. In 2016, the island had a population of 15,000 people.