Barbados (BB)

Jurisdiction Overview

184 *Protected Cell Companies/Series LLCs? Yes
 Data Date: 2017


The Global Forum reported that "In 2015, Barbados amended the Companies Act to create a new type of company, the incorporated cell company, which may create one or more “cells” with their own distinct legal identity. Incorporated cell companies, as limited liability companies, have the same requirements to maintain ownership and accounting information under the Companies Act and Income Tax Act" (GF 2016: 19).


GF 2016: 19