Ebook: 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 analyses the implementation of the international standard of transparency and exchange of information on request in Barbados. It assesses both the legal and regulatory framework as of 20 December 2019 and its operation in practice, in particular in respect of EOI requests received and sent during the review period from 1 July 2015 to 30 June 2018. This second round EOIR peer review report concludes that Barbados is overall Partially Compliant with the international standard.