Annex II and Forum for Harmful Tax Practices (FHTP) Conclusion

Following a positive formal decision by OECD Forum for Harmful Tax Practices, Bermuda anticipates removal from EU’s Annex II

In November 2021, the OECD’s Forum for Harmful Tax Practices (FHTP) issued Bermuda with an urgent recommendation to initiate certain exchanges of information relating to economic substance. These exchanges were completed in December 2021, fulfilling the recommendation well in advance of its April 2022 deadline.

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