The Companies Law was recently amended by The Companies (Amendment) Law, 2016 (the “Amended Law”), published in the Cayman Islands Gazette on 13 May 2016. The purpose of the Amended Law is to improve transparency in relation to beneficial ownership.

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VAT Update in The Bahamas

VAT Exemption on Unprepared Foods Effective 1 April 2026 unprepared foods will be exempt from VAT. Note, however, that...

FOCUS Vol. 68, Issue 1/2026

Trust Protectors: Privy Council Clarifies the Scope of Protector Powers by N. Leroy Smith Why 2026 Is the Year...