Bermuda has four tax agreements in force, as reported in its response to the Peer Review questionnaire. None of those agreements comply with the minimum standard.
Bermuda concluded a bilateral complying instrument with respect to its agreements with Bahrain and Qatar.
Bermuda indicated in its response to the Peer Review questionnaire that steps have been taken (other than under the MLI) to implement the minimum standard in its agreement with the Seychelles and the United Arab Emirates.