A Tax Information Exchange Agreement (TIEA) is a bilateral agreement that has been negotiated and signed between two countries to establish a formal regime for the exchange of information relating to civil and criminal tax matters.

BVI TEMPLATE TO SUBMIT A REQUEST FOR TAX INFORMATION EXCHANGE

The Tax Information Exchange Agreement Template is a tool to assist treaty partners in requesting information from the Virgin Islands. This template outlines the requirements that must be included in a request for information in order for the ITA to fulfill that request.

LIST OF TAX INFORMATION EXCHANGE AGREEMENTS SIGNED BY
THE GOVERNMENT OF THE VIRGIN ISLANDS

# Jurisdiction Type of EOI Arrangement Date Signed Date Entered into Force Type of Exchange Allowed
1. Albania MAAC 1st March 2014 EOIR
2. Andorra MAAC 1st December 2016 EOIR, CRS, CBCr
3. Antigua and Barbuda MAAC 1st February 2019 EOIR, CRS
4. Argentina MAAC 1st March 2014 EOIR, CRS, CBCr
5. Armenia MAAC 1st June 2020 EOIR
6. Aruba TIEA 11th September 2009 11th July 2013 EOIR
MAAC 1st March 2014
7. Australia TIEA 27th October 2008 19th April 2010 EOIR, CRS, CBCr
MAAC 1st March 2014
8. Austria MAAC 1st December 2014 EOIR, CRS, CBCr
9. Azerbaijan MAAC 1st September 2015 EOIR, CRS
10. Bahamas MAAC 1st August 2018 EOIR
11. Bahrain MAAC 1st September 2018 EOIR
12. Barbados MAAC 1st November 2016 EOIR, CRS
13. Belgium MAAC 1st April 2015 EOIR, CRS, CBCr
14. Belize MAAC 1st March 2014 EOIR
15. Brazil MAAC 1st October 2016 EOIR, CRS, CBCr
16. Brunei Darussalam MAAC 1st July 2019 EOIR
17. Bulgaria MAAC 1st July 2016 EOIR
18. Cabo Verde MAAC 1st May 2020 EOIR
19. Cameroon MAAC 1st October 2015 EOIR
20. Canada TIEA 21st May 2013 11th March 2014 EOIR, CRS
MAAC 1st March 2014
21. Chile MAAC 1st November 2016 EOIR, CRS, CBCr
22. China (People’s Rep.) TIEA 7th December 2009 30th December 2010 EOIR, CRS
MAAC 1st February 2016
23. Colombia MAAC 1st July 2014 EOIR, CRS, CBCr
24. Cook Islands MAAC 1st September 2017 EOIR, CRS
25. Costa Rica MAAC 1st March 2014 EOIR
26. Croatia MAAC 1st June 2014 EOIR, CRS, CBCr
27. Curacao TIEA 11th September 2009 11th July 2013 EOIR
MAAC 1st March 2014
28. Cyprus MAAC 1st April 2015 EOIR, CRS, CBCr
29. Czech Republic TIEA 13th June 2011 19th December 2012 EOIR, CRS, CBCr
MAAC 1st March 2014
30. Denmark TIEA 18th May 2009 15th April 2010 EOIR, CRS, CBCr
MAAC 1st March 2014
31. Dominica MAAC 1st August 2019 EOIR
32. Dominican Republic MAAC 1st December 2019 EOIR
33. Ecuador MAAC 1st December 2019 EOIR
34. El Salvador MAAC 1st June 2019 EOIR
35. Estonia MAAC 1st November 2014 EOIR, CRS, CBCr
36. Faroe Islands TIEA 18th May 2009 EOIR, CRS
MAAC 1st March 2014
37. Finland TIEA 18th May 2009 15th April 2010 EIOR, CRS, CBCr
MAAC 1st March 2014
38. France TIEA 17th June 2009 18th November 2010 EOIR, CRS, CBCr
MAAC 1st March 2014
39. Georgia MAAC 1st March 2014 EOIR
40. Germany TIEA 5th October 2010 4th December 2011 EOIR, CRS, CBCr
MAAC 1st December 2015
41. Ghana MAAC 1st March 2014 EOIR
42. Greece MAAC 1st March 2014 EOIR, CRS, CBCr
43. Greenland TIEA 18th May 2009 EOIR, CRS
MAAC 1st March 2014
44. Grenada MAAC 1st September 2018 EOIR
45. Guatemala MAAC 1st October 2017 EOIR
46. Guernsey TIEA 17th April 2013 21st May 2013 EOIR, CRS CBCr
47. Hong Kong MAAC 1st September 2018 EOIR, CBCr
48. Hungary MAAC 1st March 2015 EOIR
49. Iceland TIEA 18th May 2009 20th July 2011 EOIR, CRS, CBCr
MAAC 1st March 2014
50. India TIEA 18th May 2009 20th July 2011 EOIR, CRS, CBCr
MAAC 1st March 2014
51. Indonesia MAAC 1st May 2015 EOIR, CRS, CBCr
52. Ireland TIEA 7th December 2009 28 February 2011 EOIR, CRS, CBCr
MAAC 1st March 2014
53. Isle of Man TIEA 30th March 2016 9 October 2016 EOIR, CRS
54. Israel MAAC 1st December 2016 EOIR, CRS
55. Italy MAAC 1st March 2014 EOIR, CRS, CBCr
56. Jamaica MAAC 1st March 2019 EOIR
57. Japan TIEA 18th June 2014 11th October 2014 EOIR, CRS, CBCr
MAAC 1st March 2014
58. Kazakhstan MAAC 1st August 2015 EOIR
59. Korea MAAC 1st May 2014 EOIR, CRS
60. Kuwait MAAC 1st December 2018 EOIR
61. Latvia MAAC 1st November 2014 EOIR, CRS, CBCr
62. Lebanon MAAC 1 September 2017 EOIR
63. Lichtenstein MAAC 1st December 2016 EOIR, CRS, CBCr
64. Lithuania MAAC 1st June 2014 EOIR, CRS, CBCr
65. Luxembourg MAAC 1st November 2015 EOIR, CRS, CBCr
66. Macau MAAC 1st September 2018 EOIR
67. Malaysia MAAC 1st May 2017 EOIR, CRS
68. Malta MAAC 1st March 2014 EOIR, CRS, CBCr
69. Marshall Islands MAAC 1st April 2017 EOIR
70. Mauritius MAAC 1st December 2015 EOIR, CRS, CBCr
71. Mexico MAAC 1st March 2014 EOIR, CRS, CBCr
72. Moldova MAAC 1st March 2014 EOIR
73. Monaco MAAC 1st April 2017 EOIR, CRS
74. Mongolia MAAC 1st June 2020 EOIR
75. Montenegro MAAC 1st May 2020 EOIR
76. Morocco MAAC 1st September 2019 EOIR
77. Nauru MAAC 1st October 2016 EOIR
78. Netherlands TIEA 11th September 2019 11th July 2013 EOIR, CRS, CBCr
MAAC 1st March 2014
79. New Zealand TIEA 13th August 2009 23rd December 2016 EOIR, CRS, CBCr
MAAC 1st March 2014
80. Nigeria MAAC 1st September 2015 EOIR
81. Niue MAAC 1st October 2016 EOIR
82. North Macedonia MAAC 1st January 2020 EOIR
83. Norway TIEA 18th May 2009 15th April 2010 EOIR, CRS, CBCr
MAAC 1st March 2014
84. Pakistan MAAC 1st April 2017 EOIR, CRS
85. Panama MAAC 1st July 2017 EOIR, CRS
86. Peru MAAC 1st September 2018 EOIR
87. Poland TIEA 28th November 2013 1st January 2015 EOIR, CRS, CBCr
MAAC 1st March 2014
88. Portugal TIEA 5th October 2010 EOIR, CRS, CBCr
MAAC 1st March 2015
89. Qatar MAAC 1st January 2019 EOIR
90. Romania MAAC 1st November 2014 EOIR,
91. Russia MAAC 1st July 2015 EOIR, CRS, CBCr
92. St. Kitts and Nevis MAAC 1st December 2016 EOIR
93. St. Lucia MAAC 1st March 2017 EOIR
94. St. Vincent and the Grenadines MAAC 1st December 2016 EOIR
95. Samoa MAAC 1st December 2016 EOIR
96. San Marino MAAC 1st December 2015 EOIR, CRS, CBCr
97. Saudi Arabia MAAC 1st April 2016 EOIR, CRS
98. Senegal MAAC 1st December 2016 EOIR
99. Seychelles MAAC 1st October 2015 EOIR, CRS
100. Serbia MAAC 1st December 2015 EOIR
101. Singapore MAAC 1st May 2016 EOIR, CRS, CBCr
102. Sint Maarten TIEA 11th September 2009 EOIR
MAAC 1st March 2014
103. Slovak Republic MAAC 1st March 2014 EOIR, CRS, CBCr
104. Slovenia MAAC 1st March 2014 EOIR, CRS, CBCr
105. South Africa MAAC 1st March 2014 EOIR, CRS, CBCr
South Korea TIEA 5th December 2014
106. Spain MAAC 1st March 2014 EOIR, CRS, CBCr
107. Sweden TIEA 18th May 2009 16th May 2010 EOIR, CRS, CBCr
MAAC 1st March 2014
108. Switzerland MAAC 1st January 2017 EOIR, CRS, CBCr
109. Tunisia MAAC 1st March 2014 EOIR
110. Turkey MAAC 1st July 2018 EOIR, CRS
111. Uganda MAAC 1st September 2016 EOIR
112. Ukraine MAAC 1st March 2014 EOIR
113. United Arab Emirates MAAC 1st September 2018 EOIR
114. United Kingdom TIEA 29th October 2008 12th April 2010 EOIR, CRS, CBCr
115. United States TIEA 3rd April 2002 10th March 2006 EOIR, FATCA
116. Uruguay MAAC 1st December 2016 EOIR, CRS, CBCr
117. Vanuatu MAAC 1st December 2018 EOIR