British Virgin Islands

A. Progress in the implementation of the minimum standard

The British Virgin Islands has one tax agreement in force, as reported in its response to the Peer Review questionnaire.

The British Virgin Islands’ agreement does not comply with the minimum standard and is not subject to any complying instruments.

B. Implementation issues

No jurisdiction has raised any concerns about the agreement with the British Virgin Islands.

The British Virgin Islands is encouraged to implement the minimum standard in its agreement.

Summary of the jurisdiction response – British Virgin Islands

Treaty partners

Compliance with the standard

If compliant, the alternative implemented

Signature of a complying instrument

The alternative implemented through the complying instrument

(if not the MLI)

Comments

1

Switzerland

No

N/A

No

N/A

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