巴哈馬在 2024/25 年度預算中展開針對財產逃稅行為的運動,要求律師事務所、金融和企業服務提供者以及其他作為註冊代理人的機構提交有關其企業客戶的房地產交易和持有情況的年度申報。新義務將在完成後 15 天內立即適用於買方和賣方,並且每年適用,無論客戶是公司法實體還是國際商業公司。
BAHAMAS: All company agents must report clients' property dealings
The Bahamas' campaign against evasion of VAT on property, announced in the 2024/25 budget, will require law firms, financial and corporate services providers and others acting as registered agents to submit annual declarations on their corporate clients' real estate deals and holdings. The new obligation will apply immediately to both buyers and sellers within 15 days of completion and annually, regardless of whether the clients are Companies Act entities or international business companies.
Sources:
Bahamas government
Nassau Tribune
Bahamas government (March 2024)