The Barbados Revenue Authority has issued Guidance Note OGC No.23/2025, which provides an updated list of jurisdictions with which Barbados intends to have an exchange relationship for the exchange of Country-by-Country (CbC) reports and the jurisdictions with which Barbados has an exchange relationship under the Multilateral Competent Authority Agreement on the Exchange of Country-by-Country Reports (CbC MCAA), as on 27 February 2026. The updated list includes 96 jurisdictions that have an …