The Barbados Revenue Authority has recently published guidance notes in regard to the country's new Country-by-Country (CbC) reporting requirements that apply for reporting fiscal years beginning on or after 1 January 2021.
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Guidance Notes
Impact of Currency Fluctuations on the agreed EUR 750 Million Filing Threshold
The Barbados Competent Authority in an effort to ensure the effective implementation of the Country-by-Country ("CbC") Reporting regime imposed under the Income Tax (Cou…