Bermuda
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This report reflects the outcome of the Stage 1 peer review of the implementation of the Action 14 Minimum Standard by Bermuda.
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This report contains the 2017 Peer Review Report on the Exchange of Information on Request of Bermuda.
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This report contains the “Phase 2: Implementation of the Standard in Practice” review for Bermuda, as well as a revised version of the “Phase 1: Legal and Regulatory Framework review” already released for this jurisdiction.
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This publication contains the Supplementary Phase 1 Peer Review Report for Bermuda.
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This publication reviews the quality of Bermuda’s legal and regulatory framework for the exchange of information for tax purposes.
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Bermuda was reviewed as part of the 2017/2018 and the 2018/2019 peer reviews. This report is supplementary to those previous reports (OECD, 2019[1]) (OECD, 2018[2]).
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Bermuda was first reviewed during the 2017/2018 peer review. This report is supplementary to Bermuda’s 2017/2018 peer review report (OECD, 2018[1]). The first filing obligation for a CbC report in Bermuda applies to reporting fiscal years commencing...
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1. Consistent with the agreed methodology this first annual peer review covers: (i)?the domestic legal and administrative framework, (ii) certain aspects of the exchange of information framework, as well as (iii) certain aspects of the...
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1999 (effective 1 January 2000): National Pension Plan (Occupational Pensions) Amendment Act; defines minimum accrual rates for defined benefit plans and introduces changes to the rules governing survivor benefits.
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