Japan's Ministry of Finance has announced that officials from the Bahamas and Japan signed a protocol on 9 February 2017 to the 2011 tax information exchange agreement between the two countries. The protocol:

• Adds Article 5A (Automatic Exchange of Information);
• Replaces Article 3 (Jurisdiction);
• Amends Article 8 (Confidentiality) regarding the non-disclosure of information; and
• Adds Paragraph…