International Agreements

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
Iceland TIEA 10 Mar 2010 15 Oct 2012
Kingdom of Sweden TIEA 10 Mar 2010 24 Dec 2010
Kingdom of Spain TIEA 11 Mar 2010 17 Aug 2011
Kingdom of Norway TIEA 10 Mar 2010 09 Sep 2010
Kingdom of Denmark TIEA 10 Mar 2010 09 Sep 2010
Kingdom of Belgium TIEA 07 Dec 2009 11 Feb 2014
Japan TIEA 27 Jan 2011 25 Aug 2011
Ireland TIEA 12 Jan 2015 19 Feb 2016
Indonesia TIEA 25 Jun 2015 10 Jan 2024
Kingdom of the Netherlands TIEA 04 Dec 2009 01 Dec 2010
Greenland TIEA 10 Mar 2010 21 Jun 2012
Georgia TIEA 04 Nov 2016 01 Sep 2017
French Republic TIEA 07 Dec 2009 13 Sep 2010
Czech Republic TIEA 06 Mar 2014 02 Apr 2015
Canada TIEA 17 Jun 2010 16 Nov 2011
Australia TIEA 30 Mar 2010 11 Jan 2011
Argentine Republic TIEA 03 Dec 2009 27 Jul 2012
Republic of San Marino TIEA 24 Sep 2009 10 Nov 2011
South Africa TIEA 14 Sep 2011 25 May 2012
United States of America TIEA 25 Jan 2002 31 Dec 2003

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