The International Trusts Act of Barbados 1995-14 (amended by the International Trusts Act 1995-19) provides for the creation and regulation of international trusts and related matters. Subject to the terms of the trust instrument the Act provides for certain taxation matters which affect the trust and its beneficiary. Some of these taxation matters are discussed herein.

For the foreign investor, individual or institutional, diversification is always a major factor when it comes to investing.