Library

Agreements

• Multilateral Competent Authorities Agreement (CRS)
• Bilateral Competent Authority Agreement (CRS)
  • Isle of Man
  • Guernsey
  • United Kingdom
• Multilateral Competent Authorities Agreement (CBCr)
• Bilateral Competent Authority Agreements (CBCr)
  • Isle of Man
  • United Kingdom
• Convention on Mutual Administrative Assistance in Tax Matters – “MAAC”
  • Jurisdictions Participating in the MAAC
• List of Tax Information Exchange Agreement signed by the Government of the Virgin Islands

The Mutual Legal Assistance Tax Matters Act – “MLA”

The Unofficial Consolidation of the Mutual Legal Assistance (Tax Matters) Act

Mutual Legal Assistance (Tax Matters) (Amendment 2022)

Mutual Legal Assistance (Tax Matters) Act (Revised 2020)

Mutual Legal Assistance (Tax Matters) (Fees) Order, 2024

Common Reporting Standard – “CRS”

• No. 8 of 2018 The Mutual Legal Assistance (Tax Matters) Amendment Act, 2018
• No. 17 of 2015 The Mutual Legal Assistance (Tax Matters) Amendment Act, 2015
• Guidance

Foreign Accounts Tax Compliance Act – “FATCA”

• • The Mutual Legal Assistance (Tax Matters) Act, 2003 (US & UK FATCA Agreements)
  • SI. 44 of 2015 – Mutual Legal Assistance (Tax Matters) Order, 2015
  • Guidance

Action 5 – Harmful Tax Practices (Economic Substance)

• Economic Substance Act
• Beneficial Ownership Act
• Rules

Action 13 – Transfer Pricing Documentation and Country-by-Country Reporting

• No. 8 of 2018 Mutual Legal Assistance (Tax Matters) Amendment Act, 2018
• Guidance for Country-by-Country

Action 14 – Improving the Effectiveness of Dispute Resolution Mechanism

• • Income Tax Act(CAP 206)
  • Map Guidance