The Persons with Disabilities (Equal Opportunities) Act (the “Act”) was enacted on 12 August 2014 and its provisions are being phased into operation. The rst phase of implementation was as of 3 November 2014 and the second was as of 1 January 2016.

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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...