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DT3154 | Double Taxation Relief Manual: Barbados: Notes

From HM Revenue & Customs · Double Taxation Relief Manual

Miscellaneous Provisions (Article 22).

The convention does not apply to companies which are entitled to any special tax benefit under the following regimes in force in Barbados:

  • International Financial Services Act, Cap. 325

  • Societies with Restricted Liability Act, Cap. 318B

  • International Business Companies Act, Cap. 77

  • Exempt Insurance Act, Cap. 308A

  • any identical or substantially similar legislation

Benefits under the convention, such as the reduced rates of withholding tax, etc, are not therefore to be given to such companies.