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The Bahamian government enacted various legislation in response to the European Union’s inter-governmental Code of Conduct Group (Business Taxation) guidance for determining substance when considering whether a tax measure is harmful or ‘fair’ and the Organization for Economic Co-Operation and Development’s inclusive framework on Base Erosion Profit Shifting (BEPS).

The following Acts are significant pieces of legislation that introduce changes to the legal landscape in The Bahamas and may have important ramifications for those conducting business in The Bahamas.

For more information, contact Zarina Fitzgerald or Christel Sands-Feaste.

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...