Barbados (BB)

Jurisdiction Overview

IDQuestionAnswer
419 *CBCR: Is there a local filing requirement of a global country-by-country reporting file (according to OECD’s BEPS Action 13) by large corporate groups (with a worldwide turnover higher than 750 million Euro) and local subsidiaries of foreign groups? No.
 Data Date: 2019

Notes

 
"Barbados does not yet have legislation in place for implementing the BEPS Action 13 minimum standard" (OECD CBCR 2019: 65).

Sources

OECD CBCR 2019