Bahamas, The

Bahamas, The has exchange of information relationships with 33 jurisdictions through 0 DTCs and 33 TIEAs.

About this list of agreements »

Information on a jurisdiction's exchange of information agreements contained reflects the most up to date information available to the Global Forum.

Jurisdictions may have signed further agreements that are not reflected. In particular, other mechanisms including the EU Council Directive 2011/16/EU on administrative co-operation in the field of taxation and the multilateral Convention on Mutual Administrative Assistance in Tax Matters are not reflected in the list of agreements yet. Technical adjustments are being performed in the EOI Portal in order to display multilateral agreements and developments are expected soon. The public should consult the detailed analysis of the jurisdiction’s EOI mechanisms contained in its published peer review reports and also consult the relevant government agencies in the jurisdictions concerned.

The determination as to whether an agreement meets the international standard is based on the results of the peer review process. Where neither jurisdiction has been subject to a peer review, or where one of the jurisdictions is not a member of the Global Forum (and so no information is available regarding whether that jurisdiction can exchange information to the standard) and so it is not possible to say that the agreement meets the standard, then the agreement's status is "unreviewed".

Jurisdiction Type of EOI Arrangement Date Signed Date entered into Force Meets standard Contains paras 4 and 5  
India TIEA  11 Feb 2011  2011-02-11 1 Mar 2011  2011-03-01 Yes Yes
Czech Republic TIEA  6 Mar 2014  2014-03-06 2 Apr 2015  2015-04-02 Unreviewed Yes
Australia TIEA  30 Mar 2010  2010-03-30 1 Jul 2010  2010-07-01 Yes Yes
China TIEA  1 Dec 2009  2009-12-01 28 Aug 2010  2010-08-28 Yes Yes
Canada TIEA  17 Jun 2010  2010-06-17 16 Nov 2011  2011-11-16 Yes Yes
Monaco TIEA  18 Sep 2009  2009-09-18 18 Feb 2011  2011-02-18 Yes Yes
Denmark TIEA  10 Mar 2010  2010-03-10 9 Sep 2010  2010-09-09 Yes Yes
Finland TIEA  10 Mar 2010  2010-03-10 9 Sep 2010  2010-09-09 Yes Yes
Faroe Islands TIEA  10 Mar 2010  2010-03-10 24 Oct 2010  2010-10-24 Unreviewed Yes
Germany TIEA  9 Apr 2010  2010-04-09 12 Dec 2011  2011-12-12 Yes Yes
Greenland TIEA  10 Mar 2010  2010-03-10 24 Mar 2012  2012-03-24 Unreviewed Yes
Norway TIEA  10 Mar 2010  2010-03-10 9 Sep 2010  2010-09-09 Yes Yes
Guernsey TIEA  8 Aug 2011  2011-08-08 28 Mar 2012  2012-03-28 Yes Yes
United Kingdom TIEA  29 Oct 2009  2009-10-29 7 Jan 2011  2011-01-07 Yes Yes
Argentina TIEA  3 Dec 2009  2009-12-03 27 Jul 2012  2012-07-27 Yes Yes
Belgium TIEA  7 Dec 2009  2009-12-07 not yet in force  1900-01-01 Yes Yes
Japan TIEA  27 Jan 2011  2011-01-27 25 Aug 2011  2011-08-25 Yes Yes
Spain TIEA  11 Mar 2010  2010-03-11 17 Aug 2011  2011-08-17 Yes Yes
Aruba TIEA  8 Aug 2011  2011-08-08 1 Oct 2012  2012-10-01 Yes Yes
Iceland TIEA  10 Mar 2010  2010-03-10 15 Oct 2012  2012-10-15 Yes Yes
San Marino TIEA  24 Sep 2009  2009-09-24 10 Nov 2011  2011-11-10 Yes Yes
South Africa TIEA  14 Sep 2011  2011-09-14 25 May 2012  2012-05-25 Yes Yes
Poland TIEA  28 Jun 2013  2013-06-28 29 Sep 2014  2014-09-29 Yes Yes
New Zealand TIEA  18 Nov 2009  2009-11-18 not yet in force  1900-01-01 Yes Yes
Korea, Republic of TIEA  4 Aug 2011  2011-08-04 15 Jul 2013  2013-07-15 Yes Yes
Ireland TIEA  12 Jan 2016  2016-01-12 not yet in force  1900-01-01 Unreviewed Yes
Mexico TIEA  23 Feb 2010  2010-02-23 30 Dec 2010  2010-12-30 Yes Yes
Indonesia TIEA  25 Jun 2015  2015-06-25 not yet in force  1900-01-01 Unreviewed Yes
United States TIEA  25 Jan 2002  2002-01-25 1 Jan 2006  2006-01-01 Yes No
Malta TIEA  18 Jan 2012  2012-01-18 30 Oct 2012  2012-10-30 Yes Yes
Netherlands TIEA  4 Dec 2009  2009-12-04 1 Dec 2010  2010-12-01 Yes Yes
Sweden TIEA  10 Mar 2010  2010-03-10 24 Dec 2010  2010-12-24 Yes Yes
France TIEA  7 Dec 2009  2009-12-07 13 Sep 2010  2010-09-13 Yes Yes