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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FOCUS Vol. 66 Issue 1/2024

This issue discusses banking and finance trends, tax obligations and enforcement of foreign judgments in The Bahamas.

Enforcement of Foreign Judgments in The Bahamas

Where The Bahamas is not a party to any international conventions concerning the recognition and enforcement of foreign judgments,...