The Barbados Revenue Authority has recently published guidance notes in regard to the country's new Country-by-Country (CbC) reporting requirements that apply for reporting fiscal years beginning on or after 1 January 2021. --- Guidance Notes Impact of Currency Fluctuations on the agreed EUR 750 Million Filing Threshold The Barbados Competent Authority in an effort to ensure the effective implementation of the Country-by-Country ("CbC") Reporting regime imposed under the Income Tax (Country-by-Country Reporting) Act, 2021-27 ("the Act") has developed guidance on the impact of currency fluctuations on the agreed EUR 750 million filing threshold. Click here to download Guidelines On The...