Many Bahamian financial institutions (“BFIs”) are now preparing to commence reporting to the Bahamian Government on accounts held by U.S. persons pursuant to The Bahamas and the United States of America Foreign Account Tax Compliance Agreement Bill, 2015 (the “FATCA Bill”). Although the FATCA Bill is not yet in force, it is anticipated that it will be passed by Parliament imminently.

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A Second Look at Second Appeals ‘As of Right’: Privy Council confirms the proper approach in interpreting ‘as of right’ thresholds

The Privy Council delivered their decision upon a preliminary point arising in Rubis Bahamas Ltd. v Lillian Antionette Russell.

FOCUS Vol. 67, Issue 1/2025

This issue features the outcome of a Directors’ dispute, an overview of the DMTT Act, a judgment in a...