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In this issue:

Trends & Developments in Banking & Finance in The Bahamas by Christel Sands-Feaste and Julia Koga da Silva

Principal Procedural Obligations of a Taxpayer in The Bahamas by Alexandra T. Hall and Patricia Jackson

Enforcement of Foreign Judgments in The Bahamas by Tara Archer-Glasgow and Trevor J. Lightbourn

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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...