Many Bahamian financial institutions (“BFIs”) have now registered with and submitted reports 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 Act, 2015 (the “FATCA Act”), which came into force on 18th August, 2015.

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FOCUS Vol. 67, Issue 2/2025

This issue discusses the proper approach in interpreting ‘as of right' thresholds, the significant changes in the appeal process...

Contemplation & Consequence: Trustee Liability After Retirement

Under the principles from Head v Gould, and recently reaffirmed by the English Court of Appeal, a retiring trustee...