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Bahamas

15-July-2020

English

Making Dispute Resolution More Effective - MAP Peer Review Report, The Bahamas (Stage 1) - Inclusive Framework on BEPS: Action 14

Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' Stage 1 peer review report. This report reflects the outcome of the Stage 1 peer review of the implementation of the Action 14 Minimum Standard by the Bahamas.

16-June-2020

English

Health at a Glance: Latin America and the Caribbean 2020

Health at a Glance: Latin America and the Caribbean 2020 presents key indicators on health and health systems in 33 Latin America and the Caribbean countries. This first Health at a Glance publication to cover the Latin America and the Caribbean region was prepared jointly by OECD and the World Bank. Analysis is based on the latest comparable data across almost 100 indicators including equity, health status, determinants of health, health care resources and utilisation, health expenditure and financing, and quality of care. The editorial discusses the main challenges for the region brought by the COVID-19 pandemic, such as managing the outbreak as well as mobilising adequate resources and using them efficiently to ensure an effective response to the epidemic. An initial chapter summarises the comparative performance of countries before the crisis, followed by a special chapter about addressing wasteful health spending that is either ineffective or does not lead to improvement in health outcomes so that to direct saved resources where they are urgently needed.

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Panorama de la Salud: Latinoamérica y el Caribe 2020

7-May-2020

English, PDF, 269kb

Revenue Statistics LAC: Key findings for Bahamas

Bahamas's tax-to-GDP ratio in 2018 (17.6%) was below the LAC average (23.1%)1 in this year's Revenue Statistics in Latin America and the Caribbean publication by 5.5 percentage points and below the OECD average (34.3%).

7-May-2020

Spanish, PDF, 283kb

Estadísticas-tributarias-ALC: principales resultados para Bahamas

La recaudación tributaria sobre PIB de Bahamas en 2018 (17.6%) estuvo por debajo del promedio de ALC (23.1%)1 en la publicación de este a?o de las Estadísticas tributarias en América Latina y el Caribe en 5.5 puntos porcentuales y por debajo del promedio de la OCDE (34.3%).

7-May-2020

English

Revenue Statistics in Latin America and the Caribbean 2020

This report compiles comparable tax revenue statistics over the period 1990-2018 for 26 Latin American and Caribbean economies. Based on the OECD Revenue Statistics database, it applies the OECD methodology to countries in Latin America and the Caribbean to enable comparison of tax levels and tax structures on a consistent basis, both among the economies of the region and with other economies. This publication is jointly undertaken by the OECD Centre for Tax Policy and Administration, the OECD Development Centre, the Inter-American Center of Tax Administrations (CIAT), the Economic Commission for Latin America and the Caribbean (ECLAC) and the Inter-American Development Bank (IDB). The 2020 edition is produced with the support of the EU Regional Facility for Development in Transition for Latin America and the Caribbean, which results from joint work led by the European Union, the OECD and its Development Centre, and ECLAC.

15-July-2019

English

OECD invites taxpayer input on ninth batch of dispute resolution peer reviews

The OECD is now gathering input for the Stage 1 peer reviews of Andorra, Anguilla, Bahamas, Bermuda, British Virgin Islands, Cayman Islands, Faroe Islands, Macau (China), Morocco and Tunisia, and invites taxpayers to submit input on specific MAP-related issues by 12 August 2019.

10-December-2018

English

The Bahamas signs MCAA to activate automatic exchange of information for country-by-country reporting

The purpose of the CbC MCAA is to set forth rules and procedures as may be necessary for Competent Authorities of jurisdictions implementing BEPS Action 13 to automatically exchange CbC Reports prepared by the Reporting Entity of an MNE Group and filed on an annual basis with the tax authorities of the jurisdiction of tax residence of that entity with the tax authorities of all jurisdictions in which the MNE Group operates.

4-April-2018

English

Global Forum on Transparency and Exchange of Information for Tax Purposes: The Bahamas 2018 (Second Round) - Peer Review Report on the Exchange of Information on Request

This report contains the 2018 Peer Review Report on the Exchange of Information on Request of the Bahamas.

18-December-2017

English

Continuous Reporting System on International Migration in the Americas (SICREMI)

SICREMI is an initiative of the Organization of American States (OAS) that aims to contribute to the promotion and development of public policies that lead to improved migration management in the Americas through the facilitation of dialogue, cooperation, institutional strengthening and access to information.

14-December-2017

English

The Bahamas and Zambia join the Inclusive Framework on BEPS

The Inclusive Framework welcomes The Bahamas and Zambia, bringing to 110 the total number of countries and jurisdictions participating on an equal footing in the Project.

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