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, 2002)
  • Companies Regulations, 1984 (as amended, 2001)
  • Electronic Transactions Act, 2001
  • Exempt Insurance Act, Chapter 308A (as amended, 2007)
  • Income Tax Act (as amended, 2010)
  • Income Tax Regulations, 1969 (as amended, 2009)
  • International Business Companies Act, 1991 (as amended, 2007)
  • International Financial Services Act, 2002 (as amended, 2007)
  • International Trusts Act, 1995 (as amended, 2007)
  • Limited Partnerships Act
  • Mutual Funds Act, 2002
  • Mutual Funds Regulations, 2002
  • Societies With Restricted Liability Act, 1995 (as amended, 2007)

Tax treaties
  • Austria
  • Botswana
  • Canada
  • CARICOM*
  • China, People's Republic of
  • Cuba
  • Finland
  • Malta
  • Mauritius
  • Mexico**
  • The Netherlands
  • The Netherlands - Protocol
  • Norway
  • Seychelles
  • Sweden
  • Switzerland
  • United Kingdom
  • United States
  • Venezuela
  • Venezuela - Final Protocol

Tax treaties – pending
  • China - Protocol
  • Ghana – to follow
  • Luxembourg
  • Netherlands - Protocol

Tax treaties – Under negotiation
  • Brazil – to follow
  • Croatia – to follow
  • Czech Republic – to follow
  • Estonia – to follow
  • Finland – to follow
  • France – to follow
  • Iceland – to follow
  • India – to follow
  • Ireland – to follow
  • Italy – to follow
  • Norway – to follow
  • South Africa – to follow
  • Spain – to follow
  • Sweden – to follow
  • Turkey – to follow
  • United Kingdom – to follow
  • Vietnam – to follow

Tax Information Exchange Agreement
  • United States
* 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
** Provisions begin to apply from 1st January 2010
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