On 25 January 2023, the Barbados Revenue Authority announced the publication of Guidance Note PPG No. 01/2023, which provides an updated list of jurisdictions with which Barbados intends to have an exchange relationship for the exchange of Country-by-Country (CbC) reports and the jurisdictions with which Barbados has an exchange relationship under the Multilateral Competent Authority Agreement on the Exchange of Country-by-Country Reports (CbC MCAA), as on 13 January 2023. The updated list includes the addition of Israel and Lithuania as having an activated exchange relationship with Barbados.
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CbC Exchange Jurisdiction Listing Updated Listing at January
The public is asked to note that the Barbados Revenue Authority has posted an updated listing of jurisdictions. These are jurisdictions which Barbados intends to have a Qualifying Competent Authority Agreement (exchange relationship) with. Additionally, the list outlines those jurisdictions that Barbados has a Qualifying Competent Authority Agreement with to facilitate the exchange of Country-by-Country Reports under the Multilateral Competent Authority Agreement on the Exchange of Country-by-Country Reports.