The Government of The Bahamas has recently tabled draft bills necessary to effectuate the implementation of the recently signed TIEAs in Parliament. These draft bills are The International Tax Cooperation Act, 2010 and The International Tax Cooperation Regulations, 2010. The Government has also set forth amendments and additions to The Bahamas-U.S. TIEA Act and Regulations (the “Bahamas-US TIEA Act”), which are encompassed in the following series of legislations: (i) The Bahamas and the United States Tax Information Exchange Agreement (Amendment) Act, 2010, and (ii) The Bahamas and the United States Tax Information Exchange Agreement (Amendment) Regulations, 2010.

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