In April 2016 the Cayman Islands Tax Information Authority (TIA) issued Guidance notes (the Cayman CRS Guidance Notes) to aid compliance with the Cayman Common Reporting Standard (CRS) Regulations and to provide guidance on aspects of the CRS that are particular to the Cayman Islands.

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Amendments to the Nominee Regime of Bahamian Companies

The enhanced requirements for nominee shareholders impose clear obligations on both nominee shareholders and companies to ensure that beneficial...

VAT Update in The Bahamas

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