OECD progress report on harmful tax practices

November 2017

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The latest report from the OECD BEPs project has implications for Barbados.  The specific impacts to the International Business Company (IBC) and International Society with Restricted Liability (ISRL) regimes mean that we should expect changes to these rules.  Grandfathering is permitted in some circumstances, so existing entities have certainty of their treatment until June 2021.  Also, the regimes remain open to new companies until June 2018.

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Michael Urse
ITS Leader, PwC US
Tel: +1 (216) 875 3358

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