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Barbados: Domestic Corporate Taxation

Branch or Subsidiary?

Branches pay an additional 10% corporation tax if profits have been remitted, or are deemed to have been remitted, unless profits are reinvested in Barbados other than for the replacement of fixed assets.

NB: If a branch has any significant level of activity in Barbados, it is likely to have had to register as an 'external company', and is treated in all respects as a company; so in Barbados at least the concept of a branch doesn't have much substance.



Back to Barbados Index »