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Barbados Updates CbC Report Exchange Relationships

01 November 2022

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Approved Changes

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Barbados

The Barbados Revenue Authority has published Guidance Note PPG No. 11/2022, providing an updated list of jurisdictions with which Barbados intends to have an exchange relationship for the exchange of Country-by-Country (CbC) reports and the jurisdictions with which Barbados has an exchange relationship under the Multilateral Competent Authority Agreement on the Exchange of Country-by-Country Reports (CbC MCAA). A list was published earlier in the year indicating that Barbados had activated exchange relationships with 91 jurisdictions. The updated list includes the same 91 jurisdictions as having an intended exchange relationship with Barbados, while 61 of the listed jurisdictions actually have an...