There have been several recent amendments to the stamp duty regime by virtue of:

  1. The Stamp (Surcharge Amnesty) Act, 2017 (which came into force on May 31, 2017 and expires on September 1, 2017); and
  2. The Stamp (Amendment) Act, 2017 (which came into force on July 1, 2017).

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FOCUS, Vol. 68, Issue 3/2026

In this issue, we examine Bahamian financial services through the introduction of usufructs; explore how intestacy, forced heirship, and...

The Evolution of Bahamian Financial Services: Usufructs and the Future of Wealth Structuring

In The Bahamas, several key themes have dominated developments in the legal and regulatory framework for financial services so...