A Review of Barbados’s Conditional Domestic Minimum Tax

On May 24, 2024, the Corporation Top-up Tax Act, 2024 was published in the Official Gazette. This implements a domestic minimum top-up tax intended to be a QDMTT for Pillar 2 purposes.
On May 24, 2024, the Corporation Top-up Tax Act, 2024 was published in the Official Gazette. This implements a domestic minimum top-up tax intended to be a QDMTT for Pillar 2 purposes.
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