The International Tax Planning Association
Barbados

Jurisdiction Editor:
Tony Murty
Thorpe & Atkinson Ltd, Finchampstead, Porters Hill
St. James, BB 24091 Barbados
Fax : + 1 246 422 0808
E-mail: murty@itpa.org
  • Barbados Foreign Sales Corporation Act, Chapter 59C (as amended, 2007)
  • Companies Act (as amended, 2011)
  • Companies Regulations, 1984 (as amended, 2011)
  • Electronic Transactions Act, 2001
  • Exempt Insurance Act, Chapter 308A (as amended, 2011)
  • Income Tax Act (as amended, 2010)
  • Income Tax Regulations, 1969 (as amended, 2010)
  • International Business Companies Act, 1991 (as amended, 2011)
  • International Financial Services Act, 2002 (as amended, 2007)
  • International Trusts Act, 1995 (as amended, 2011)
  • Limited Partnerships Act
  • Mutual Funds Act, 2002 (as amended, 2011)
  • Mutual Funds Regulations, 2002
  • Societies With Restricted Liability Act, 1995 (as amended, 2011)
Tax treaties
    Income Tax (Exchange of Information) Regulations, 2011
  • Austria
  • Botswana
  • Canada
  • CARICOM*
  • China, People's Republic of
  • China - 2010 Protocol
  • Cuba
  • Finland
  • Malta
  • Mauritius
  • Mexico
  • Netherlands
  • Netherlands - Protocol
  • Netherlands - 2009 Protocol
  • Norway
  • Panama
  • Panama - Protocol
  • Seychelles
  • Sweden
  • Switzerland
  • United Kingdom
  • United States
  • Venezuela
  • Venezuela - Final Protocol

* CARICOM - see Belize. Barbados acceded on 30th June 1995 and the Taxes Covered in Schedule 1 are: Income Tax (including Petroleum Income Tax); Corporation Tax (including tax on branch profits); The Petroleum Winning Tax
Tax treaties – pending
  • Canada - Protocol
  • Czech Republic
  • Finland - Protocol
  • Ghana
  • Iceland
  • Italy
  • Luxembourg
  • Norway - Protocol
  • Portugal
  • Spain
  • Spain - Memorandum of Understanding
  • Sweden - Protocol
  • Vietnam
Tax treaties – Under negotiation
  • Australia
  • Bahrain
  • Brazil
  • Chile
  • Columbia
  • Croatia
  • Finland
  • France
  • India
  • Ireland
  • South Africa
  • Turkey
  • United Kingdom
Tax Information Exchange Agreement
  • United States
Tax Information Exchange Agreements - Pending
  • Denmark
  • Faroe Islands
  • Greenland
Tax Information Exchange Agreements - In negotiation
  • France
  • Germany
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