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.
*[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.]
