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. 68, Issue 3/2026

In this issue, we examine Bahamian financial services through the introduction of usufructs; explore how intestacy, forced heirship, and...

The Evolution of Bahamian Financial Services: Usufructs and the Future of Wealth Structuring

In The Bahamas, several key themes have dominated developments in the legal and regulatory framework for financial services so...