Tax Information Exchange Agreements (TIEAs) - Ministry of Finance

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Tax Information Exchange Agreements (TIEAs)

Press Release:
Phase 1 Peer Review of The Bahamas by the OECD Global Forum on Transparency and Exchange of Information for Tax Purposes

The Bahamas' report is also available on the Global Forum's website.

Tax Information Exchange Agreements or TIEAs are bilateral agreements by which countries make arrangements to co-operate for the exchange of information in relation to tax matters.

Signed agreements enter into force only when the necessary internal procedures in the signatory countries have been completed. The effective date of an agreement depends on the specific provisions contained in that agreement.

TIEAs which have been signed by the Government of the Commonwealth of The Bahamas, as well as those which have entered into force can be found in the table below.

Country	Date Signed	Date of Entry Into Force
Argentine Republic TIEA	3^rd December 2009	27^th July, 2012
Australia TIEA	30^th March 2010	11^th January, 2011
Canada TIEA	17^th June, 2010	16^th November, 2011
Czech Republic TIEA	6^th March, 2014	2^nd April, 2015
French Republic TIEA	7^th December 2009	13^th September, 2010
Georgia TIEA	4^th November 2016	1^st September 2017
Greenland TIEA	10^th March 2010	21^st June, 2012
Iceland TIEA	10^th March 2010	15^th October, 2012
Indonesia TIEA	25^th June, 2015
Ireland TIEA	12^th January, 2015	19^th February, 2016
Bahamas - Japan Map Guidance Document	June 2024	8th July, 2024
Japan TIEA	27^th January, 2011	25^th August, 2011
Kingdom of Belgium TIEA	7^th December 2009	11^th February, 2014
Kingdom of Denmark TIEA	10^th March 2010	9^th September, 2010
Kingdom of Norway TIEA	10^th March 2010	9^th September, 2010
Kingdom of Spain TIEA	11^th March, 2010	17^th August, 2011
Kingdom of Sweden TIEA	10^th March 2010	24^th December, 2010
Kingdom of the Netherlands TIEA	4^th December 2009	1^st December, 2010
Kingdom of the Netherlands, in respect o... TIEA	8^th August, 2011	1^st September, 2012
New Zealand TIEA	18^th November 2009
People’s Republic of China TIEA	1^stDecember 2009	28^thAugust, 2010
Principality of Monaco TIEA	18^th September 2009	18^th February, 2011
Republic of Finland TIEA	10^th March 2010	9^th September, 2010
Republic of Korea TIEA	4^th August 2011	15^th July, 2013
Republic of Poland TIEA	28^th June, 2013
Republic of San Marino TIEA	24^thSeptember 2009	10^th November, 2011
States of Guernsey TIEA	8^th August, 2011	28^th March, 2012
The Faroes TIEA	10^th March 2010	24^th October, 2010
The Federal Republic of Germany TIEA	9^th April 2010	12^th December, 2011
The Republic of India TIEA	11^th February, 2011	1^st March, 2011
United Kingdom of Great Britain and Nort... TIEA *[Please note that, in Article 5 of this document, what appears as paragraph 8 should be paragraph 6. Article 5 properly consists of only 6 paragraphs.]	29^th October 2009	7^th January, 2011
United Mexican States TIEA	23^rd February 2010	30^th December, 2010
United States of America TIEA	25^th January 2002	31^st December, 2003
South Africa TIEA	14^th September, 2011	25^th May, 2012
Malta TIEA	18^th January, 2012	30^th October, 2012
BEPS Action 14 Mutual Agreement Procedure (&quotMAP&quot) Guidance Document	1st July, 2024	8th July, 2024
Map Guidance Document - Volume 3 - 01-07-24	1st July, 2024	8th July, 2024

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