BEPS Action 13 on Country-by-Country Reporting

Barbados signals its continued commitment, as a member of the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting (BEPS), to implement the four minimum standards of the BEPS Project. This follows the enactment of the Income Tax (Country by Country Reporting) Act, 2021-27. 

Please see the information guides below for your reference.

• Impact of Currency Fluctuations on the agreed EUR 750 Million Filing Threshold
• Guidelines On The Appropriate Use Of Information Contained In Country-by-country Reports