Barbados (BB)

Jurisdiction Overview

IDQuestionAnswer
317 *Large Taxpayer Unit: Does the tax administration operate one central unit for large taxpayers (large taxpayer unit, LTU)? Yes
 Data Date: 2019

Notes

 
According to Barbados Ministry of Finance, there is a Large Tax Payers Unit in place since 2017 (Communication with Barbados Ministry of Finance, 28 December 2019.). An annual report of the Caribbean Regional Technical Assistance Centre seems to confirm that (cartac.org).

Sources

Communication with Barbados Ministry of Finance, 28 December 2019.
 
Schlotterbeck, 2017, p.16.
 
https://www.cartac.org/content/dam/CARTAC/AnnualReports/CARTAC_2018-Annual-Report-2018-05-sm.pdf