Barbados has joined the OECD's two-pillar plan to reform the international rules on allocation of rights to tax the largest multinational enterprises, along with a global minimum corporation tax rate of at least 15 per cent. The large majority of members of the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting have now signed up, although details and exemptions still need to be agreed.
News Source：【 OECD 2021/08/12 】