No. 785 

The Embassy of the United States of America presents its compliments to 

the Ministry of Foreign Affairs and Foreign Trade of the Government of Barbados, 

and acknowledges receipt of the Ministry's diplomatic Note No. IRJ20 15/252, 

dated September 22, 2015, which states: 

The Ministry ofF oreign Affairs and Foreign Trade of Barbados 

presents its compliments to the Embassy of the United States of 

America and has the honour to refer to the Agreement between the 

Government of Barbados and the Government of the United States of 

America to Improve International Tax Compliance and to Implement 

FATCA, signed at Bridgetown on November 17, 2014 (the 

"Agreement"), and to advise that an error has been observed in Article 

3, paragraph 4 of the Agreement. The error occurs when reference is 

made of "paragraph 4 of Article 6" which is inaccurate. The correct 

reference should have been to "paragraph 3 of Article 6." 

DIPLOMATIC NOTE 
-2-

The Ministry therefore has the honour of proposing, on behalf 

of the Government of Barbados, that the text of Article 3, paragraph 4 

of the Agreement be corrected to read as follows: 

Notwithstanding paragraph 3 of this Article, with respect to 

each Reportable Account that is maintained by a Reporting Financial 

Institution as of June 30, 2014, and subject to paragraph 3 of Article 

6 of this Agreement, the Parties are not required to obtain and include 

in the exchanged information the Barbados TIN or the U.S. TIN, as 

applicable, of any relevant person if such taxpayer identifying number 

is not in the records of the Reporting Financial Institution. In such a 

case, the Parties shall obtain and include in the exchanged information 

the date of birth of the relevant person, if the Reporting Financial 

Institution has such date of birth in its records. 

This Ministry has further the honour to advise that if the 

foregoing proposal is acceptable to the Government of the United 

States of America, the Ministry proposes that this note, together with 

the reply of the Embassy of the United States of America thereto, 

constitute a correction of the Agreement and that the correction be 

considered a part of the original Agreement. 

The Ministry ofF oreign Affairs and Foreign Trade of Barbados 

avails itself of this opportunity to renew to the Embassy of the United 

States of America the assurances of its highest consideration. 
-3-

The Embassy confirms that the Government of the United 

States of America concurs with the correction proposed by the 

Government of Barbados. Accordingly, the Embassy also confirms 

that the Ministry's note and this note in reply constitute a correction of 

the Agreement between the Government of the United States of 

America and the Government of Barbados to Improve International 

Tax Compliance and to Implement the FATCA, signed at Bridgetown 

on November 17, 2014, and the correction is considered a part of the 

original Agreement. 

The Embassy of the United States of America avails itself of 

this opportunity to renew to the Ministry ofF oreign Affairs and 

Foreign Trade of Barbados the assurances of its highest consideration. 

Embassy of the United States of America, 

Bridgetown, October 5, 20 15. 
9(22/2015 4:35 PM FROYI: MinOfFmceipAffairs TO: 2214174 PAGE: 002 OF 003 

No.IRI2015[252 

The Ministry of Fi:>reign Affairs and Foreign Trade of Barbados presents 

its cornptimerits to the Embassy of the United .states Of America cmd has the honour 

to refer to the Agreement between the Government of Barbados and the 

Government of the united States of America to improve InternatiOnal Tax 

Compliance and to Implernent FATCA, signed at Bridgetown on November 17, 2014 

(the '

1

Agteemenf'), and to advise that ·~~ errof has been observed in Article 3, 

paragraph 4 of the Agreemen~. The ~;;rror occt.,~rs when refere.nce is made of 

"paragraph 4 of Ari:lde ft whiCh is inaccurate. The mrrect reference should have 

been to ''paragraph 3 of Article 6". 

The Ministry therefore has the honour of propasing, on behalf of the 

G6ve:i"hment of Barbados1 that the text of Article 3, paragraph A of the Agreement be 

corrected to read as follows: 

NotwlthSt:inding para9taph 3 of this Article~ With respect to each 

Reportable Account that is ma.l.ntained by ~ Reporting .Finant~al 

Institution as ofJune 30, 2014, and subjr:~ to par~graph 3 of 

Article 6 ofthis Agreement, the Parties are not required to: obtain and 

include: in the exchanged information the Barbddos TIN or the U.S. 

TIN, as applicable; of any relevant person if such taxpayer identifying 

number .is not .. in the records of the Reporting Financial Instltuti(}I'J. ·In 
9!22/2015 4:35PM FRO)'!: I'IinOfForeipAffaire TO: 2274174 PAGE: 003 OF 003 

such a case; the Parties shall obtain and: indlide in the exohanged 

iriformatlon the oat:e of birth of the relevant person, if the Reporting 

Finandal Institution has such date of birth in its records~ 

1.111;;. I"IIJII;:)LIY IICI::t .IUIUit:::l Lilt: IIUIIUUI I.U dUVI:St: tOdl If £ne fOfegOJnQ 

proposal is acceptable to the Government of the United St!'Jtes of America, the 

Minisby prop<>s~s that .this note, together with the reply of the Embassy of the 

United States of America theretO, constitute a correction of the Agreement and that 

the corrE!ction be coosid~~d a part of the original Agreement. 

The f'ilf}ist:ry of Foreign Affairs and Foreign Trade of Barbados avails 

its~lf o:f this· opportunity to renew to the Embassy of the United stilt~ of America 

the assurances of its nighest consideration; 

tllinistry of Foreign Affairs and Foreign Trade 

Barbados. 

September 22; 2015