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The Bahamas & Cayman Islands Approach To The Global Minimum Tax

The Attorney General of the Bahamas has stated that the government is planning to introduce a Pillar Two Global Minimum Tax.

Whilst this will only apply to MNEs within the scope of the GloBE Rules (ie MNE Groups that have annual revenue of 750 million euros or more in the consolidated financial statements of the UPE), it represents a seismic shift in the Bahamas tax system.

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Lee Hadnum

Lee is a qualified Chartered Accountant and Chartered Tax Adviser. A former Senior Tax Analyst at Bloomberg Tax, Lee began his career in Ernst & Young's Entrepreneurial Services department and has 20 years of international tax planning experience. Lee's books have been recommended by The Times, The Guardian and The Telegraph.

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