The tax information exchange agreement between the Bahamas and the Czech Republic reportedly entered into force on 2 April 2015. 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 applies for criminal tax matters from the date of its entry into force for all tax periods beginning on or after 1 January 2004. For other matters it applies for tax period beginning on or after 1 Janua…