The Bahamas and the Cayman Islands’ commitment to international tax transparency standards has been recognised by the Organisation for Economic Co-Operation and Development (“OECD”) which has moved both jurisdictions onto the OECD’s “White List” of jurisdictions that are compliant with international tax transparency standards.

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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...