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BCCEC

News Report: Chamber chief supports corporate minimum tax

Published in the Tribune News, August 15th, 2024


AN employers group leader has endorsed the proposed corporation minimum tax after the government released a white paper for consultation.


Bahamas Chamber of Commerce and Employers Confederation (BCCEC) CEO Leo Rolle said it was a potential solution for increasing government revenue and addressing tax disparities.


Mr Rolle said that the tax, which targets large multinational enterprises, could offer a fair approach to taxation without burdening local businesses. He added that the local business community already faces numerous challenges that impact the cost of doing business, making this approach more equitable.


“We have reviewed the paper and subsequent documents and believe that it provides a reasonable measure of added revenue for the government and one that seeks to eliminate the tax disparity by fostering equitable tax changes, applicable for those multinational companies and not domestic ones - as the local business community already has a plethora of challenges to contend with that impacts the cost of doing business,” said Mr Smith.


On Monday, the Davis administration released a draft domestic minimum top-up tax bill for consultation.


The proposed Pillar 2 corporate tax would impose a 15 percent tax on profits for large multinational enterprises (MNEs) with at least €750m in annual turnover.


This measure is part of The Bahamas’ commitment as one of 140 countries that have agreed to the G-20/Organisation for Economic Co-Operation and Development (OECD) framework.


The consultation period for the draft bill will conclude on September 16, with the bill expected to be submitted for Parliament approval on October 9.


While Mr Rolle supports the tax, he urged the government to proceed with caution.


“What we caution the government on is the implementation of these reforms without extensive stakeholder involvement and educational campaigns that provide contextual basis for the implementation and ensures adequate comprehension by the international business community with a local presence,” Rolle warned.


He stressed that such measures are crucial for a smooth transition and for maintaining foreign direct investment and ease of doing business in the Bahamas.


Mr Rolle also highlighted that the corporate minimum tax will not apply to businesses with no foreign presence, those with less than €750m in turnover, as well as government entities, international organisations, and non-profit organisations.


“We are pleased to note, based on the Pillar Two Module Rules provided, that taxpayers who either have no foreign presence or less than €750m in consolidated revenues and government entities, international organizations and non-profit organisations, among other business types are exempted,” Mr Rolle said.


He emphasised the importance of clearly communicating these exemptions to affected parties.


“This should be highlighted and properly communicated in easily understandable and digested bites for those most impacted,” Mr Rolle added.


“The BCCEC is ready to collaborate with the government and provide expertise to ensure the effective study, analysis, and phased implementation of the tax reforms. “As always, the BCCEC welcomes the opportunity to collaborate with research, discussion, and leveraging the expertise of the Tax Reform Committee to assist the government with proper study, analysis and phased implementation of the same; including the much-needed reforms of our existing tax regime.”




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