Bahamas Issues Automatic Tax Information Exchange Regulations

Bahamas Issues Automatic Tax Information Exchange Regulations

The Bahamas has made regulations in connection with its commitment to automatically exchange tax-related information with other territories.


The Automatic Exchange of Financial Account Information Regulations 2017 set out reporting and record-keeping requirements for Bahamian financial institutions, and follows primary legislation passed earlier in the year to implement the Common Reporting Standard, the new international tax transparency standard from the OECD.


The Standard requires all participating countries and jurisdictions to obtain information from their financial institutions and to exchange that information automatically with other jurisdictions on an annual basis.


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