The Bahamas Budget Communication for Fiscal Year 2026/2027 was delivered on 27 May 2026. One of the main budget measures is the enhancement of the Pillar 2 global minimum tax requirements. This includes establishing the obligation for every constituent entity of an in-scope MNE group to file a GloBE Information Return (GIR) or a prescribed return, whether or not tax is actually payable. Further, constituent entities will be required to pay the current year's domestic minimum top-up tax (DMTT…