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Bahamas: Offshore Legal and Tax Regimes


The term 'offshore' is not used in Bahamian legislation or in describing company forms. Abstaining from local trading activity is the key factor which allows use of the various 'offshore' corporate forms, and ensures long term exemption from taxation and some or all of stamp duty, exchange controls and business licensing requirements. Since there are no general corporate taxes other than stamp duty, there is no separate 'offshore' sector as such in taxation terms.



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