Peer Review Report of The Bahamas

 Peer Review Report of The Bahamas

 

pour imprimer  le rapport

 

pour lire le rapport

 

 un seul problème important a été mis en évidence dans le cadre de l’examen des Bahamas

ce problème était lié à la disponibilité de renseignements comptables pour toutes les entités et arrangements pertinents, y compris les sociétés commerciales internationales, les sociétés privées enregistrées et constituées à l’étranger, ainsi que les trusts et fondations à objet autorisé.

Par ailleurs, il a été constaté que tous les éléments essentiels identifiés par les termes de références du Forum mondial étaient en place. L’examen de Phase 2 des Bahamas est prévu pour le second semestre de 201

 

 

Phase 1: Legal and Regulatory Framework

 

Le rapport

Phase 1: Legal and Regulatory Framework

The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 100 jurisdictions which participate in the work of the Global Forum on an equal footing.


This report summarises the legal and regulatory framework for transparency and exchange of information for tax purposes in The Bahamas.

 

Table of contents

Executive Summary


Introduction
Information and methodology used for the peer review of The Bahamas

Overview of The Bahamas
Recent developments

 

Compliance with the Standards

 

A. Availability of Information
Overview
A.1. Ownership and identity information
A.2. Accounting records
A.3. Banking information


B. Access to Information
Overview
B.1. Competent Authority’s ability to obtain and provide information
B.2. Notification requirements and rights and safeguards


C. Exchanging Information
Overview
C.1. Exchange-of-information mechanisms
C.2. Exchange-of-information mechanisms with all relevant partners
C.3. Confidentiality
C.4. Rights and safeguards of taxpayers and third parties
C.5. Timeliness of responses to requests for information


Summary of Determinations and Factors Underlying Recommendations


Annex 1: Jurisdiction’s Response to the Review Report
Annex 2: List of All Exchange-of-Information Mechanisms in Force
Annex 3: List of all Laws, Regulations and Other Material Received

 

                                

 

 

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