Substance Matters – An Update On The Implementation Of Economic Substance In The Bahamas

When I last wrote in this publication on economic substance, The Bahamas had recently issued draft legislation for consultation. Over the past year, The Bahamas, like many other financial centres around the globe. has passed legislation implementing economic substance requirements in line with the OECD’s Base Erosion and Profit Shifting (BEPS) Inclusive Framework (IF).

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Graham Thompson