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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.

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