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Bahamas
By John Delaney, QC
A NEW GOVERNMENT was elected on 10 May 2017 in national elections for The Bahamas Parliament.
By John Delaney, QC
The Bahamas Supreme Court gave an important judgement regarding the efficacy of foreign arbitral awards for being relied upon as the basis of a statutory demand...
By Samantha Knowles-Pratt, Pamela Klonaris
In this issue, we discuss the benefits, effects and process of converting an existing fund structure, such as a company, exempted limited partnership or unit trust to an Investment Condominium.
By John Delaney, QC, Pamela Klonaris, Samantha Knowles-Pratt, Sofia Papageorge, Philicia Armbrister
THE BAHAMAS AND THE UNITED STATES OF AMERICA FOREIGN ACCOUNT TAX COMPLIANCE AGREEMENT BILL, 2015 was passed by the Bahamian Parliament on 7th August 2015 and now only awaits the Assent of the Governor-General before becoming an Act of Parliament.
By Samantha Knowles-Pratt, Sofia Papageorge
THE BAHAMAS is an international financial centre and major hub for the global shipping industry, ranking globally as number one for cruise ship registration and number three in total world tonnage.
CERTAIN RELIEF AND INCENTIVES under the Real Property Tax Act were introduced in July 2015 that are important to be reminded of for the tax year 2016.
By John Delaney, QC
Legislation for the Bahamas government's national budget for the period 2015/2016 came into effect as of 01 July 2015. The national fiscal year runs 01 July to 30 June.
By Samantha Knowles-Pratt, Pamela Klonaris, Sofia Papageorge
To recap, the ICON is intended to be an alternative to a traditional company, unit trust or exempted limited partnership vehicle for use in relation to investment funds.
By John Delaney, QC
The Bahamas has recently committed to adopting the Automatic Exchange of Information Standard ("AEOI Standard") which the Government states it will implement by means of individually negotiated bilateral treaties by end of 2018.
By Pamela Miller
The Government of The Bahamas has implemented Value Added Tax ("VAT") effective 01 January 2015.
By John Delaney, QC, Samantha Knowles-Pratt, Sofia Papageorge
The Value Added Tax Act, 2014 came into force 01 January 2015. It is intended to raise additional revenue for the Government of The Bahamas by means of value added tax.
By Samantha Knowles-Pratt, Pamela Klonaris, Sofia Papageorge
RECENT SECURITIES LEGISLATION establishing a sophisticated investment fund vehicle called an Investment Condominium ("ICON") under Bahamian law, is an example of The Bahamas’ enduring commitment to financial services, one extending as far back as the 1930’s.
By John Delaney, QC, Samantha Knowles-Pratt, Sofia Papageorge
The Government’s Budget for 2014/2015 was presented in Parliament on Wednesday, 28 May 2014 by the Rt. Hon. Perry G. Christie, MP, Prime Minister and Minister of Finance.
By John Delaney, QC, Pamela Klonaris, Samantha Knowles-Pratt, Sofia Papageorge
The Bahamas Government announced that it had approved in principle the Model 1 Agreement with the US Government to implement FATCA.
By Lisa Benjamin, John Delaney, QC
Recent Bahamian companies’ law reform that took effect during 2012 introduced the shadow director concept.