Reservations and Declarations for Treaty No.127 - Convention on Mutual Administrative Assistance in Tax Matters

Nature of declaration : Declarations, Denunciations, Derogations
Status as of 25/08/2019

Barbados

Declaration contained in the instrument of ratification deposited with the Secretary General of the OECD, on 4 July 2016 - Or. Engl.

ANNEX A - Taxes to which the Convention would apply

Article 2, paragraph 1.a.i: Income tax.
Article 2, paragraph 1.a.ii: Corporation tax.
Period covered: 01/11/2016 -
Articles concerned : 2

Declaration contained in the instrument of ratification deposited with the Secretary General of the OECD, on 4 July 2016 - Or. Engl.

Annex C - Definition of the term “national” for the purpose of the Convention

For the purposes of Article 3, paragraph 1.e, of the Convention, the term "national" in relation to Barbados means any individual possessing the nationality or citizenship of Barbados; and any legal person, partnership or association deriving its status as such from the laws in force in Barbados.
Period covered: 01/11/2016 -
Articles concerned : 3

Declaration contained in the instrument of ratification deposited with the Secretary General of the OECD, on 4 July 2016 - Or. Engl.

Pursuant to Article 4, paragraph 3, of the Convention, Barbados may inform its resident or national before transmitting information to another party, in conformity with Article 5 and Article 7 of the Convention.
Period covered: 01/11/2016 -
Articles concerned : 4

Declaration contained in the instrument of ratification deposited with the Secretary General of the OECD, on 4 July 2016 - Or. Engl.

Pursuant to Article 9, paragraph 3, of the Convention, Barbados will not accept, as a general rule, requests referred to in Article 9, paragraph 1, of the Convention.
Period covered: 01/11/2016 -
Articles concerned : 9

Declaration transmitted by a Note Verbale from the Embassy of Barbados in Brussels, dated 11 December 2017, registered at the Secretariat General of the OECD on 15 December 2017 - Or. Engl.

Declaration on the effective date for exchanges of information under the Multilateral Competent Authority Agreement on Automatic Exchange of Financial Account Information.
Period covered: 15/12/2017 -
Articles concerned : 28


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