Press Release:
Phase 1 Peer Review of The Bahamas by the OECD Global Forum on Transparency and Exchange of Information for Tax Purposes
The Bahamas' report is also available on the Global Forum's website.
Tax Information Exchange Agreements or TIEAs are bilateral agreements by which countries make arrangements to co-operate for the exchange of information in relation to tax matters.
Signed agreements enter into force only when the necessary internal procedures in the signatory countries have been completed. The effective date of an agreement depends on the specific provisions contained in that agreement.
TIEAs which have been signed by the Government of the Commonwealth of The Bahamas, as well as those which have entered into force can be found in the table below.
Country | Date Signed | Date of Entry Into Force |
Argentine Republic TIEA | 3rd December 2009 | 27th July, 2012 |
Australia TIEA | 30th March 2010 | 11th January, 2011 |
Canada TIEA | 17th June, 2010 | 16th November, 2011 |
Czech Republic TIEA | 6th March, 2014 | 2nd April, 2015 |
French Republic TIEA | 7th December 2009 | 13th September, 2010 |
Georgia TIEA | 4th November 2016 | 1st September 2017 |
Greenland TIEA | 10th March 2010 | 21st June, 2012 |
Iceland TIEA | 10th March 2010 | 15th October, 2012 |
Indonesia TIEA | 25th June, 2015 | |
Ireland TIEA | 12th January, 2015 | 19th February, 2016 |
Bahamas - Japan Map Guidance Document | June 2024 | 8th July, 2024 |
Japan TIEA | 27th January, 2011 | 25th August, 2011 |
Kingdom of Belgium TIEA | 7th December 2009 | 11th February, 2014 |
Kingdom of Denmark TIEA | 10th March 2010 | 9th September, 2010 |
Kingdom of Norway TIEA | 10th March 2010 | 9th September, 2010 |
Kingdom of Spain TIEA | 11th March, 2010 | 17th August, 2011 |
Kingdom of Sweden TIEA | 10th March 2010 | 24th December, 2010 |
Kingdom of the Netherlands TIEA | 4th December 2009 | 1st December, 2010 |
Kingdom of the Netherlands, in respect o... TIEA | 8th August, 2011 | 1st September, 2012 |
New Zealand TIEA | 18th November 2009 | |
People’s Republic of China TIEA | 1st December 2009 | 28th August, 2010 |
Principality of Monaco TIEA | 18th September 2009 | 18th February, 2011 |
Republic of Finland TIEA | 10th March 2010 | 9th September, 2010 |
Republic of Korea TIEA | 4th August 2011 | 15th July, 2013 |
Republic of Poland TIEA | 28th June, 2013 | |
Republic of San Marino TIEA | 24th September 2009 | 10th November, 2011 |
States of Guernsey TIEA | 8th August, 2011 | 28th March, 2012 |
The Faroes TIEA | 10th March 2010 | 24th October, 2010 |
The Federal Republic of Germany TIEA | 9th April 2010 | 12th December, 2011 |
The Republic of India TIEA | 11th February, 2011 | 1st March, 2011 |
United Kingdom of Great Britain and Nort... TIEA *[Please note that, in Article 5 of this document, what appears as paragraph 8 should be paragraph 6. Article 5 properly consists of only 6 paragraphs.] |
29th October 2009 | 7th January, 2011 |
United Mexican States TIEA | 23rd February 2010 | 30th December, 2010 |
United States of America TIEA | 25th January 2002 | 31st December, 2003 |
South Africa TIEA | 14th September, 2011 | 25th May, 2012 |
Malta TIEA | 18th January, 2012 | 30th October, 2012 |
BEPS Action 14 Mutual Agreement Procedure ("MAP") Guidance Document | 1st July, 2024 | 8th July, 2024 |
Map Guidance Document - Volume 3 - 01-07-24 | 1st July, 2024 | 8th July, 2024 |
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