OrbitaxBarbados Provides Guidance on Exchange of GloBE Information Returns under the GIR MCAA
|Approved Changes|Barbados
The Barbados Revenue Authority published Guidance Note OGC No. 17/2026 on 15 October 2026, providing general guidance on the exchange of GloBE Information Returns (GIRs) under the Multilateral Competent Authority Agreement on the Exchange of GloBE Information (GIR MCAA), and on how activated exchange relationships affect GIR filing for groups with Barbadian Constituent Entities, in the context of the Corporation Top-Up Tax Act, 2024-16.
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Exchange of GIRs under the GIR MCAA
The GIR MC…