Barbados (BB)

Jurisdiction Overview

188 *Is there an obligation to keep accounting data? No
 Data Date: 2016


The Global Forum reports that, in Barbados "entities and arrangements not liable to tax would not be subject to the record keeping requirements of the Income Tax Act." (GF 2016: 50). For this reason, we consider that the obligation to keep accounting data is not sufficient.

GF 2016: 50-53