www.taxathand.com/article/11065/Barbados/2019/New-and-amended-legislation-includes-introduction-of-economic-substance-test
Update:
www.taxathand.com/article/12676/Barbados/2019/Economic-substance-legislation-repealed-and-replaced
See also:
www.taxathand.com/article/12828/Barbados/2020/Highlights-of-economic-substance-guidelines
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