On 12 February 2015, the Czech Chamber of Deputies approved for ratification the tax information exchange agreement with the Bahamas. The agreement, signed 6 March 2014, is the first of its kind between the two countries and is in line with the OECD standard for information exchange.
The agreement will enter into force once the ratification instruments are exchanged, and will apply retroactively from 1 January 2004 for criminal tax matters, and will apply for other matters in respect of tax periods beginning on or after the date of its entry into force.
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