Traditionally, as a low-tax jurisdiction, Barbados has never
acknowledged itself to be part of the "uncooperative tax
havens", as listed by the Organisation of Economic
Co-operation and Development over the past 10 years in its primary
and revised lists. For, despite random listing and delisting,
the jurisdiction has always been one of transparency and generally
low taxation within its international business sector. It has
relied on a policy of propelling growth through the rapid extension
of its double tax treaty network. Indeed, the presence of
such a network has allowed for international tax structuring, with
results, in some cases, of tax deferral and low tax payments; but
it has clearly discouraged tax evasion. Furthermore, its treaties
contain the standard exchange of information provisions; and while
such exchanges may never be fishing expeditions, as
long-established in law, they do provide for the routine
exchanges. Moreover, from as early as 1986, the
