Agreements
- Multilateral Competent Authorities Agreement (CRS)
- Bilateral Competent Authority Agreement (CRS)
- Multilateral Competent Authorities Agreement (CBCr)
- Bilateral Competent Authority Agreements (CBCr)
- Convention on Mutual Administrative Assistance in Tax Matters – “MAAC”
- List of Tax Information Exchange Agreement signed by the Government of the Virgin Islands
The Mutual Legal Assistance Tax Matters Act – “MLA”
Mutual Legal Assistance (Tax Matters) Act (Revised Edition 2020)
Common Reporting Standard – “CRS”
Foreign Accounts Tax Compliance Act – “FATCA”
Action 5 – Harmful Tax Practices (Economic Substance)
Action 13 – Transfer Pricing Documentation and Country-by-Country Reporting
Action 14 – Improving the Effectiveness of Dispute Resolution Mechanism
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- Income Tax Act (CAP 206)
- Guidance (not available yet)
