The Commonwealth of the Bahamas is an archipelago of 700 islands and cays of 100,000 square miles and extending 500 miles between the coast of southeastern Florida and northern Hispaniola in the Caribbean Sea. The capital of the Bahamas is Nassau on the island of New Providence.

The Bahamas is a sovereign nation with an over 275 year old parliamentary democracy and a Westminster system of government. The official language of the Bahamas is English. The total population is around 300,000 with the majority of the populace under the age of 25.

The Bahamas has evolved over the past five decades from a sleepy island village to a premier offshore financial centre with over 400 banks and trust companies from nearly 40 countries offering financial services ranging from offshore banking, international business companies and estate planning vehicles to captive insurance and ship registration.

The Bahamas is one of the world's premier tax havens. The tax advantages of living and investing in the Bahamas are endless There are no income taxes, inheritance and capital gains taxes, estate taxes, succession taxes nor gift taxes. This tax-free environment is one of the many attractions that encourage foreign investors to invest in the Bahamas.

The Bahamian judicial system is based primarily on English Common Law. However, there is quite a large volume of Bahamian Statute Law and the rights and liberties of its people are protected and preserved by the Constitution of the Bahamas.

The judiciary is made up of well-qualified and experienced legal practitioners appointed by the Governor-General. The highest tribunal in the country is the Bahamas Court of Appeal which sits on a full time basis throughout the year and is comprised of five judges, three resident, and two nonresident. The Bahamas Supreme Court has general, civil and criminal jurisdiction and hears criminal and civil court cases throughout the year. There are also eighteen (18) magistrate's courts which hear civil and criminal cases of a summary nature.

An appeal from a decision of the Bahamas Supreme Court lies to the Bahamas Court of Appeal and from the Bahamas Court of Appeal to the judicial committee of the Privy Council which sits in London, England.