Bermuda

Jurisdiction Editor: Vanessa Lovell Schrum Appleby, PO Box HM 1179, Canon's Court, 22 Victoria Street Hamilton, HM EX, Bermuda Fax: +1 441 292 8666 E-mail: vlovell@applebyglobal.com

Anti-Terrorism (Financial and Other Measures) Act 2004 (as amended, 2010) Anti-Terrorism (Financial and Other Measures) (Businesses in Regulated Sector) Order 2008 Banks and Deposit Companies Act 1999 (as amended, 2010) Companies Act 1981 (as amended, 2011) Conveyancing Act 1983 (as amended, 1995) Electronic Transactions Act 1999 (as amended, 2011) Exempted Partnerships Act 1992 (as amended, 2011) Exempted Undertakings Tax Protection Act 1966 (as amended 2011) Financial Intelligence Agency Act 2007 (as amended, 2011) Insurance Act 1978 (as amended, 2011) International Co-operation (Tax Information Exchange Agreements) Act, 2005 (as amended, 2011) Investment Business Act 2003 (as amended, 2011) Investment Funds Act, 2006 (as amended, 2011) Judgements (Reciprocal Enforcement) Act 1958 (1989 Revision) Limited Partnership Act 1883 (as amended, 2011) Non-resident Insurance Undertakings Act 1967 (as amended, 1990) Overseas Partnerships Act 1995 (as amended, 2011) Partnership Act, 1902 (1989 Revision) (as amended, 2011) Perpetuities & Accumulations Act 1989 (as amended, 2009) Perpetuities & Accumulations Act 2009 Proceeds of Crime Act, 1997 (as amended, 2011) Recognition of Trusts Act 1987 (Overseas Territories) Order 1989 Segregated Accounts Companies Act 2000 (as amended, 2011) Stamp Duties Act 1976 (as amended, 2010) Stamp Duties (International Business Relief) Act 1990 (as amended, 1995) Trustee Act 1975 (as amended, 2004) Trusts (Special Provisions) Act 1989 (as amended, 2010) Trusts (Regulation of Trust Business) Act 2001 (as amended, 2010) Trusts (Regulation of Trust Business) Exemption Order 2002 (as amended, 2011) Trusts (Regulation of Trust Business) Order 2003 U.S.A. Bermuda Tax Convention Act 1986 (as amended, 2011) Wills Act 1988 (as amended, 2002)

Tax Treaties

Netherlands Norway

Tax Treaties – Pending entry into force

Bahrain Qatar

Tax Information Exchange Agreements

Australia Canada Canada - Protocol Denmark Denmark - Protocol Faroe Islands Faroe Islands – Protocol Finland Finland - Protocol France Germany India Ireland Japan Japan – Protocol Mexico Netherlands New Zealand Norway Norway – Protocol Sweden Sweden - Protocol United Kingdom United States

Tax Information Exchange Agreements – Pending entry into force

Argentina Aruba China Curaçao (shares this TIEA with St. Maarten as legal successors of the Netherlands Antilles) Czech Republic Greenland Greenland – Protocol Iceland Iceland – Protocol Indonesia Portugal St. Maarten (shares this TIEA with Curaçao as legal successors of the Netherlands Antilles) South Africa

Tax Information Exchange Agreements – Pending – not yet signed

Belgium Brazil Greece Italy Korea, Republic of South Africa Spain

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