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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.
This publication reviews the quality of Bermuda’s legal and regulatory framework for the exchange of information for tax purposes.
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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