The Barbados Revenue Authority has published Guidance Note No. 02/2023 concerning a further extension of the deadline for the submission of CbC reports for reporting fiscal years ending 31 December 2021. Previously extended to 31 January 2023, the deadline has now been extended to 31 March 2023 (would normally be due 31 December 2022). An extension to 31 March 2023 is also provided for reporti…