The Government of Barbados has also shown their commitment to addressing e-commerce in their domestic economy. The Barbados “Electronic Transaction Act 2001- 2” is evidence of such. The Act mandated enterprises to record and allow specific
authorities to use and/or inspect their electronic transaction records whenever deem necessary. While this Act does not explicitly highlight tax obligations of firms’ electronic transactions, it’s a start. By requiring enterprises to record and make available their electronic transaction records, the fiscal authorities will have access to records that can be subject to tax.