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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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VAT Update in The Bahamas

VAT Exemption on Unprepared Foods Effective 1 April 2026 unprepared foods will be exempt from VAT. Note, however, that...

FOCUS Vol. 68, Issue 1/2026

Trust Protectors: Privy Council Clarifies the Scope of Protector Powers by N. Leroy Smith Why 2026 Is the Year...