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Guidance Notes

Qualified Domestic Minimum Top-up Tax (QDMTT): Transitional Rule for Fiscal Year 2024

This Guidance Note provides guidance on the application of the transitional rule in Section 5(4) of the Corporation Top-Up Tax Act, 2024-16 for the Barbados QDMTT in fiscal year 2024.

📄 Download: Transitional Application of Section 5(4) of the Corporation Top-Up Tax Act, 2024-16