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 4 to Article 18 (Entry into Force) with respect to Article 5A, which will apply from 1 January 2017. The protocol will enter into force 30 days after the ratification instruments are exchanged.