The Bahamas Ministry of Finance issued a Green Paper for consultation on 18 May 2023, including four different options for the introduction of a Pillar 2 compliant tax regime that also transitions away from the existing business licence tax (BLT). The proposed options include:

• Option 1 - A 15% tax rate in compliance with Pillar 2 for in-scope groups with revenue of EUR 750 million or higher;
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