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 3rd December 2009 27th July, 2012
Australia TIEA 30th March 2010 11th January, 2011
Canada TIEA 17th June, 2010 16th November, 2011
Czech Republic TIEA 6th March, 2014 2nd April, 2015
French Republic TIEA 7th December 2009 13th September, 2010
Georgia TIEA 4th November 2016 1st September 2017
Greenland TIEA 10th March 2010 21st June, 2012
Iceland TIEA 10th March 2010 15th October, 2012
Indonesia TIEA 25th June, 2015  
Ireland TIEA 12th January, 2015 19th February, 2016
Japan TIEA 27th January, 2011 25th August, 2011
Kingdom of Belgium TIEA 7th December 2009 11th February, 2014
Kingdom of Denmark TIEA 10th March 2010 9th September, 2010
Kingdom of Norway TIEA 10th March 2010 9th September, 2010
Kingdom of Spain TIEA 11th March, 2010 17th August, 2011
Kingdom of Sweden TIEA 10th March 2010 24th December, 2010
Kingdom of the Netherlands TIEA 4th December 2009 1st December, 2010
Kingdom of the Netherlands, in respect o... TIEA 8th August, 2011 1st September, 2012
New Zealand TIEA 18th November 2009  
People’s Republic of China TIEA 1st December 2009 28th August, 2010
Principality of Monaco TIEA 18th September 2009 18th February, 2011
Republic of Finland TIEA 10th March 2010 9th September, 2010
Republic of  Korea TIEA 4th August 2011 15th July, 2013
Republic of Poland TIEA 28th June, 2013  
Republic of San Marino TIEA 24th September 2009 10th November, 2011
States of Guernsey TIEA 8th August, 2011 28th March, 2012
The Faroes TIEA 10th March 2010 24th October, 2010
The Federal Republic of Germany TIEA 9th April 2010 12th December, 2011
The Republic of India TIEA 11th February, 2011 1st 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.]

29th October 2009 7th January, 2011
United Mexican States TIEA 23rd February 2010 30th December, 2010
United States of America TIEA 25th January 2002 31st December, 2003
South Africa TIEA 14th September, 2011 25th May, 2012
Malta TIEA 18th January, 2012 30th October, 2012


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