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In this issue:

Directors’ Dispute: The Case of Tianrui by N. Leroy Smith

The Domestic Minimum Top-Up Tax Act by Patricia C. Jackson

A Judgment For All Victims of Gender-Based Violence by Kimberleigh Peterson-Turnquest

FOCUS on Influential Figures of the Firm

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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...