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Bahamas Issues CRS Guidance Notes

by Jason Gorringe, Lowtax.net, London
17 March, 2017

The Bahamas Ministry of Finance has issued draft guidance notes on the OECD's Common Reporting Standard, the new international standard for the automatic exchange of financial account information in tax matters.

Under CRS, jurisdictions must obtain specified financial account information from their financial institutions and automatically exchange that information with partner jurisdictions on an annual basis.

The first CRS reporting period ends on December 31, 2017. Reporting financial institutions in the Bahamas must lodge their report through the Bahamas Automatic Exchange of Information portal by July 31, 2018.

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