Barbados
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Barbados can legally issue the following five types of rulings within the scope of the transparency framework: (i) preferential regimes; Credit for foreign currency earnings. (ii) cross-border unilateral APAs and any other cross-border unilateral tax...
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Barbados was reviewed as part of the 2017/2018 and the 2018/2019 peer reviews. This report is supplementary to those previous reports (OECD, 2019[1]) (OECD, 2018[2]).
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This peer review covers Barbados’ implementation of the BEPS Action 5 transparency framework for the year 2018. The report has four parts, each relating to a key part of the ToR. Each part is discussed in turn. A summary of recommendations is...
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Barbados was first reviewed during the 2017/2018 peer review. This report is supplementary to Barbados’s 2017/2018 peer review report (OECD, 2018[1]). There is no filing obligation for a CbC report in Barbados yet.
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1. Consistent with the agreed methodology this first annual peer review covers: (i) the domestic legal and administrative framework, (ii) certain aspects of the exchange of information framework as well as (iii) certain aspects of the confidentiality...
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The pension system consists of an earnings-related defined-benefit component and an old-age grant. For those with inadequate income there is a non-contributory pension.
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This publication reviews the quality of Barbados' legal and regulatory framework for the exchange of information for tax purposes.
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