ITA

Regulation

6 published document(s) from Virgin Islands International Tax Authority.

CitationStatusSummary
Economic Substance (Companies and Limited Partnerships) (Intellectual Property Business Requirements) Regulations, 2020In forceThis is a short statutory instrument made under the BVI Economic Substance (Companies and Limited Partnerships) Act, 2018. It clarifies how a high risk in…
International Tax Authority (Administrative Penalties) Regulations, 2023 (SI No. 92 of 2023)In forceThis regulation sets out the International Tax Authority's (ITA) power to impose administrative and continuing penalties on persons or legal entities that…
Mutual Legal Assistance (Tax Matters) (Fees) Order, 2024In forceThis Order, made under the Mutual Legal Assistance (Tax Matters) Act, sets an annual fee for entities required to use the BVI Financial Account Reporting…
Mutual Legal Assistance (Tax Matters) (No.3) Order, 2014 (SI No. 64 of 2014)Status not confirmedThis Order gives domestic legal effect in the Virgin Islands to the OECD/Council of Europe Convention on Mutual Administrative Assistance in Tax Matters (…
Mutual Legal Assistance (Tax Matters) (No.4) Order, 2014 (SI 2014 No. 75)Status not confirmedThis Order, made under section 3(3) of the Mutual Legal Assistance (Tax Matters) Act, 2003, gives domestic legal effect in the Virgin Islands to two inter…
SI. 44 of 2015 – Mutual Legal Assistance (Tax Matters) Order, 2015Status not confirmedThis Order brings into effect the BVI-US FATCA Intergovernmental Agreement by giving operative force to section 3A of the Mutual Legal Assistance (Tax Mat…