Making Dispute Resolution Mechanisms More Effective – Consolidated Information on Mutual Agreement Procedures 2023

Barbados

Recent developments relating to MAP in Barbados prior to 15 August 2023

Developments relating to MAP in the tax treaty network

• Barbados did not provide the relevant information.

Other developments relating to MAP

• Barbados did not provide the relevant information.

Latest Action 14 Peer Review report

13 September 2022 - https://doi.org/10.1787/352eebcd-en

Tax treaty network of Barbados

• 35 treaties, applicable to 44 jurisdictions (covering all treaties signed, although not necessarily in force)

• status of MLI: in force.

Table 1. State of play of Barbados' tax treaty network

Treaties in line with the Action 14 Minimum Standard following MLI impact	Treaties where actions are ongoing to make them in line with the Action 14 Minimum Standard	Following impact/actions, remaining treaties that are not in line with Action 14 Minimum Standard
32	No information	No information

Source: OECD

Barbados' MAP programme

Organisation of competent authority function

• three persons

• contact persons for MAP requests:

  • Graeme O Stoute

    International Relations Unit Barbados Revenue Authority

    4^th Floor, Weymouth Corporate Centre Roebuck Street Bridgetown St. Michael Barbados W.I

    Phone: [phone] Email: [e-mail].

Figure 1. Competent Authority Organisational Structure

Source: OECD

Table 2. Guidance on the MAP process

MAP guidance	Guidance on Mutual Agreement Procedures, March 2021	https://bra.gov.bb/About/Exchange-of-Information/Mutual-Agreement-Procedures-MAP.aspx (Section “Making a MAP request” to be referred to for form and content of a MAP request, including information requirements)
MAP profile	14 April 2022	https://www.oecd.org/tax/dispute/barbados-dispute-resolution-profile.pdf

Overview of Barbados' MAP Statistics for 2022

Please refer to https://www.oecd.org/tax/dispute/map-statistics-barbados.pdf for details with respect to Barbados' MAP Statistics.

Cases closed in 2022

No MAP cases were closed by Barbados in 2022.

Figure 2. Evolution of Barbados' MAP caseload (2017-22)

Source: OECD

Table 3. Overview of Barbados’ MAP caseload for 2022

Inventory for year 2022	Opening Inventory 1/1/2022	Cases started	Cases Closed	End Inventory 31/12/2022
Attribution/allocation cases	1	0	0	1
Other cases	2	0	0	2
Total	3	0	0	3

Source: OECD

Table 4. Barbados’ average time to resolve MAP cases in 2022

Cases resolved in year 2022	Pre-2017 cases		Post-2016 cases		All
	Number of cases	Average time	Number of cases	Average time	Number of cases	Average time
				Start to End
Attribution / Allocation cases	0	N/A	0	N/A	0	N/A
Other cases	0	N/A	0	N/A	0	N/A
All cases	0	N/A	0	N/A	0	N/A

Source: OECD