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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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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...