Barbados (BB)

Jurisdiction Overview

408 *Are all court proceedings on civil tax matters openly accessible to the public, and the public cannot be ordered to leave the court room by invoking tax secrecy, bank secrecy, professional secrecy or comparable confidentiality rules? No
 Data Date: 2019


The constitution of Barbados, Section 18 (9), provides that: "Except with the agreement of all the parties thereto, all proceedings of every court and proceedings for the determination of the existence or extent of any civil right or obligation before any other tribunal, including the announcement of the decision of the court or other tribunal, shall be held in public". Given that court proceedings can be closed if all the parties agree to do so, we consider that proceedings on criminal tax matters are not openly accessible to the public.


Constitution of Barbados, Section 18 (9).