Following announcements by the Prime Minister in November 2023, the Barbados Government has been actively consulting with relevant stakeholders on the country’s path forward in the context of Pillar Two. This has resulted in the progressive development of laws that reform the previous corporate tax regime. In May 2024 the Income Tax (Amendment and Validation) Act, 2024 and the Corporation Top-Up Tax Act, 2024-16 were enacted.
This EY publication provides a summary of the featured provisions within each of these Acts.
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