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Legislation

Legislationadmin2025-01-06T08:38:30-04:00
  • Legislation
  • Publications
  • ITA Webinars
    • ITA Webinar (28 Feb 24)
    • ITA Webinar (5 June 24)
    • ITA Webinar (27 Nov 24)
  • Annual Reports
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  • ITA Act 2020

  • Agreements

  • MLA

  • CRS

  • FATCA

  • Action 5 (Economic Substance)

  • Action 13 (CbCr)

  • Action 14 (Dispute Resolution Mechanism)

  • ITA Act 2020

The Unofficial Consolidation of the International Tax Authority Act
The International Tax Authority (Amendment) Act, 2023 (No. 17 of 2023)
International Tax Authority (Amendment) Act, 2022 (No. 3 of 2022)
International Tax Authority Act (Revised Edition 2020)
International Tax Authority (Administrative Penalties) Regulation 2023
  • Agreements

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
  • MLA

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

  • CRS

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
  • FATCA

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 (Economic Substance)

Action 5 – Harmful Tax Practices (Economic Substance)

  • Economic Substance Act
  • Beneficial Ownership Act
  • Rules
  • Action 13 (CbCr)

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 (Dispute Resolution Mechanism)

Action 14 – Improving the Effectiveness of Dispute Resolution Mechanism

    • Income Tax Act(CAP 206)
    • Map Guidance

Economic Substance

  • Unofficial Consolidation of the Economic Substance (Companies and Limited Partnerships) Act, 2018
    • Economic Substance (Companies and Limited Partnerships) Act (Revised Edition 2020)
    • Notice made under the Economic Substance (Companies and Limited Partnerships) Act, 2019 (S.I.No. 41 of 2019)
    • Economic Substance (Companies and Limited Partnerships) (Intellectual Property Business Requirements) Regulations, 2020
    • Economic Substance (Companies and Limited Partnerships) (Amendment) Act, 2021 (No. 30 of 2021)

Beneficial Ownership Act

  • Unofficial Consolidation of the Beneficial Ownership Secure Search System Act.
    • Beneficial Ownership Secure Search System Act (2020 Revised Edition)
    • Beneficial Ownership Secure Search System (Amendment) Act, 2021 (No. 31 of 2021)
    • Beneficial Ownership Secure Search System (Amendment) (No. 2) Act, 2021 (No. 42 of 2021)
    • Beneficial Ownership Secure Search System (Amendment ) Act, 2024 ( No. 9 of 2024)

Mutual Legal Assistance

  • Unofficial Consolidation of The Mutual Legal Assistance (Tax Matters) Act, 2003
    • No 18 of 2003 – Mutual Legal Assistance (Tax Matters) Act, 2003
    • No 16 of 2005 – Mutual Legal Assistance (Tax Matters) (Amendment) Act, 2005
    • No 11 of 2011 – Mutual Legal Assistance (Tax Matters) (Amendment) Act, 2011
    • No 11 of 2012 – Mutual Legal Assistance (Tax Matters) (Amendment) Act, 2012
    • No 10 of 2013 – Mutual Legal Assistance (Tax Matters) (Amendment) Act, 2013
    • No 12 of 2014 – Mutual Legal Assistance (Tax Matters) (Amendment) Act, 2014
    • No 3 of 2015 – Mutual Legal Assistance (Tax Matters) (Amendment) Act, 2015
    • No 17 of 2015 – Mutual Legal Assistance (Tax Matters) (Amendment) Act, 2015
    • No 8 of 2018 – Mutual Legal Assistance (Tax Matters) (Amendment) Act, 2018

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