DT3190 - Barbados: Underlying Tax

(1) DOCUMENTS NEEDED TO SUPPORT THE UNDERLYING TAX CLAIM

The accounts and a copy of the notice of assessment or company’s tax return for the period or periods in which the profits were made out of which the dividend has been paid.

(2) SPARED TAX

See DT3158.

If a claim is made in respect of spared tax, a calculation of such tax spared as prepared by the Barbados company’s accountants and a copy of the certificate granting relief from tax will be required.