Prevention of Tax Treaty Abuse – Third Peer Review Report on Treaty Shopping

Bermuda

A. Progress in the implementation of the minimum standard

Bermuda has two tax agreements in force as reported in its response to the Peer Review questionnaire.

Neither of Bermuda’s agreements comply with the minimum standard or are subject to a complying instrument.

Bermuda has not joined the MLI.

B. Implementation issues

As Bermuda has not joined the MLI or implemented anti-treaty-shopping measures in its agreements, the Secretariat will offer its support to design a plan for the implementation of the minimum standard to strengthen its network of agreements.

Summary of the jurisdiction response - Bermuda

 

	Treaty partners	Compliance with the standard	If compliant, the alternative implemented	Signature of a complying instrument	The alternative implemented through the complying instrument (if not the MLI)	Comments
1	Bahrain	No	N/A	No	N/A
2	Seychelles	No	N/A	No	N/A