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Barbade


  • 9-November-2022

    English

    Global Forum on Transparency and Exchange of Information for Tax Purposes: Barbados 2022 (Second Round, Supplementary Report) - Peer Review Report on the Exchange of Information on Request

    This publication contains the 2022 Second Round Supplementary Peer Review on the Exchange of Information on Request for Barbados.

  • 13-September-2022

    English

    Making Dispute Resolution More Effective – MAP Peer Review Report, Barbados (Stage 2) - Inclusive Framework on BEPS: Action 14

    Under BEPS Action 14, members of the OECD/G20 Inclusive Framework on BEPS have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The BEPS Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' Stage 1 peer review report. This report reflects the outcome of the Stage 2 peer monitoring of the implementation of the BEPS Action 14 Minimum Standard by Barbados.

  • 27-April-2022

    English

    Revenue Statistics in Latin America and the Caribbean 2022

    This report compiles comparable tax revenue statistics over the period 1990-2020 for 27 Latin American and Caribbean economies. Based on the OECD Revenue Statistics database, it applies the OECD methodology to countries in Latin America and the Caribbean to enable comparison of tax levels and tax structures on a consistent basis, both among the economies of the region and with other economies. This publication is jointly undertaken by the OECD Centre for Tax Policy and Administration, the OECD Development Centre, the Inter-American Center of Tax Administrations (CIAT), the Economic Commission for Latin America and the Caribbean (ECLAC) and the Inter-American Development Bank (IDB).

  • 12-août-2021

    Français

    La Barbade adhère à l'accord visant à relever les défis fiscaux posés par la numérisation de l'économie

    La Barbade a adhéré au plan à deux piliers qui vise à réformer les règles fiscales internationales et à faire en sorte que les entreprises multinationales paient une juste part d'impôt partout où elles exercent des activités, portant ainsi à 133 le nombre total de juridictions participant à l'accord.

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  • 16-February-2021

    English

    Making Dispute Resolution More Effective – MAP Peer Review Report, Barbados (Stage 1) - Inclusive Framework on BEPS: Action 14

    Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' Stage 1 peer review report. This report reflects the outcome of the Stage 1 peer monitoring of the implementation of the Action 14 Minimum Standard by Barbados.

  • 16-February-2021

    English

    OECD releases the final batch of the stage 1 peer review reports for BEPS Action 14 on dispute resolution mechanisms

    The stage 1 peer review assessments for Aruba, Bahrain, Barbados, Gibraltar, Greenland, Kazakhstan, Oman, Qatar, Trinidad and Tobago, Saint Kitts and Nevis, Thailand, United Arab Emirates and Viet Nam evaluate the efforts made by each jurisdiction to implement the Action 14 minimum standard of the OECD/G20 BEPS Project, which aims to improve the resolution of tax-related disputes between jurisdictions.

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  • 21-décembre-2020

    Français

    La Barbade dépose son instrument de ratification de la Convention Multilatérale BEPS

    La Barbade a déposé son instrument de ratification de l'Instrument multilatéral (ou IM), qui couvre désormais plus de 1700 conventions fiscales, soulignant ainsi son ferme engagement à prévenir l'utilisation abusive des conventions fiscales et l'érosion de la base d'imposition et le transfert de bénéfices par les entreprises multinationales. Pour la Barbade, l'IM entrera en vigueur le 1er avril 2021.

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  • 6-avril-2020

    Français

    Le Forum mondial publie de nouveaux rapports d’examen par les pairs et diffuse les notations de conformité de huit juridictions

    Le Forum mondial sur la transparence et l’échange de renseignements à des fins fiscales (le Forum mondial) publie aujourd’hui huit nouveaux rapports d’examen par les pairs qui évaluent le respect de la norme internationale de transparence et d’échange de renseignements sur demande.

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  • 6-April-2020

    English

    Global Forum on Transparency and Exchange of Information for Tax Purposes: Barbados 2020 (Second Round) - Peer Review Report on the Exchange of Information on Request

    This report contains the 2020 Peer Review Report on the Exchange of Information on Request of Barbados.

  • 18-November-2019

    English

    OECD invites taxpayer input on tenth batch of dispute resolution peer reviews

    The OECD is now gathering input for the Stage 1 peer reviews of Andorra, Aruba, Bahrain, Barbados, Gibraltar, Greenland, Kazakhstan, Oman, Qatar, Saint Kitts and Nevis, Thailand, Trinidad and Tobago, United Arab Emirates and Viet Nam, and invites taxpayers to submit input on specific MAP-related issues by 16 December 2019.

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