2014-08-22

Mutual Legal Assistance (Tax Matters) (No. 3) Order, 2014

The Minister of the Virgin Islands promulgated this Order to incorporate the Convention on Mutual Administrative Assistance in Tax Matters (as amended by its 2011 Protocol) into the territory’s domestic legal framework. It mandates comprehensive cross-border tax cooperation by standardizing procedures for information exchange, tax claim recovery, and the service of official documents. Deemed effective as of March 1, 2014, the Order operationalizes these multilateral obligations to enhance tax administration while protecting taxpayer rights and information confidentiality.

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British Virgin Islands

British Virgin Islands Financial Services Commission

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