Malta-Bahamas tax information agreement

The Malta Independent

21 January 2012

On Wednesday, Malta and the Commonwealth of the Bahamas signed a Tax Information Exchange Agreement (TIEA) which provides for a full exchange of information between the two countries on tax matters.

Both signatories confirmed that the agreement included all standard means to ensure due process was followed in tax information requests to both countries respectively, including, for example, provisions to protect confidentiality of information. The TIEA will also adhere to public policy considerations and provisions related to protecting legal privilege.

Malta and the Commonwealth of the Bahamas are both members of the OECD Global Forum on Transparency and Exchange of Information.