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Competent Authority Agreement

11/02/2015 10:05 AM
Barbados Revenue Authority Press Releases

On November 17, 2014, the Government of the United States of America and the Government of Barbados signed an intergovernmental agreement ("IGA") entitled, "Agreement between the Government of the United States of America and the Government of Barbados to Improve International Tax Compliance and to Implement FATCA". The IGA requires, in particular, the exchange of certain information with respect to U.S. and Barbados Reportable Accounts on an automatic basis, pursuant to the provisions of Article 26 of the Convention between the United states of America and Barbados for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income, done at Bridgetown on December 31, 1984, as amended by the Protocols, done at Washington on December 18, 1991 and July 14, 2004, (the "Convention").

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