In what could be termed a landmark decision, Justice K. Neville Adderley, in a recent ruling, stated that the G-20 and the Organization for Economic Cooperation and Development (“OECD”) should not be eager to assume wrongdoing on the part of individuals making use of Bahamian offshore financial institutions. In a case involving the Fraudulent Dispositions Act 1991, as well as numerous allegations of dishonesty, deceit and conspiracy, Justice Adderley meticulously outlined the history of the action within his 109 page Ruling.

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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...