None.
None.
There are no CFC rules in place.
VAT is paid at the rate of 10%.
None.
The employer and the employee pay social security contributions on employment remuneration.
The general rate is 9,8%, of which 3,9% is payable by the employee and 5,9% by the employer.
These contributions do not apply to earnings exceeding BSD 710 per week.
The tax is charged on the market value of the property at rates depending on the type and value of the property.
Stamp duty is levied on BAHAMA immovable property rentals on the amount of the annual rent.
Fees are also levied in relation to other immovable property transactions, as well as in relation to certain other transactions.
The Bahamas has 22 Tax Information Exchange Agreements (TIEAs) with the following jurisdictions:
22 TIEAs: Australia, Argentina, Belgium, Great Britain, Greenland, Denmark, Iceland, Spain, Canada, China, Mexico, Monaco, Netherlands, New Zealand, Norway, San Marino, USA, Faroe Islands, Finland, France, Sweden, Japan.
The Bahamas has foreign exchange controls and certain restrictions, in particular on foreign exchange transactions for residents and on transactions in Bahamian dollars for non-residents.
There are special rules for making foreign exchange transactions.