- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (a wnaed Fel)
There are outstanding changes not yet made by the legislation.gov.uk editorial team to The Tax Information Exchange Agreement (Taxes on Income) (Virgin Islands) Order 2005. Those changes will be listed when you open the content using the Table of Contents below. Any changes that have already been made by the team appear in the content and are referenced with annotations.
Revised legislation carried on this site may not be fully up to date. Changes and effects are recorded by our editorial team in lists which can be found in the ‘Changes to Legislation’ area. Where those effects have yet to be applied to the text of the legislation by the editorial team they are also listed alongside the affected provisions when you open the content using the Table of Contents below.
WHEREAS:
1.Article 17 of Directive 2003/48/EC (hereinafter referred to as “the...
5.The BVI has agreed to apply automatic exchange of information...
6.The BVI has legislation relating to undertakings for collective investment...
For the purposes of this Agreement, the term:
Article 2 Withholding of Tax by Paying Agents
Interest payments as defined in Article 9 of this Agreement...
Article 3 Reporting of Information by Paying Agents
(1) Where interest payments, as defined in Article 9 of...
Article 4 Exceptions to the Withholding Tax Procedure
(1) The BVI when levying a withholding tax in accordance...
Article 5 Basis of assessment for withholding tax
(1) A paying agent established in the BVI shall levy...
Article 6 Definition of “beneficial owner”
(1) For the purposes of this Agreement, “beneficial owner” means...
Article 7 Identity and residence of beneficial owners
(1) Each Party shall, within its territory, adopt and ensure...
Article 8 Definition of “paying agent”
(1) For the purposes of this Agreement, “paying agent” means...
Article 9 Definition of “interest payment”
(1) For the purposes of this Agreement, “interest payment” means—...
Article 10 Withholding Tax Revenue sharing
(1) The BVI shall retain 25% of the withholding tax...
Article 11 Elimination of double taxation
(1) A contracting party in which the beneficial owner is...
Article 12 Transitional provisions for negotiable debt securities
(1) During the transitional period referred to in Article 15...
Article 13 Mutual agreement procedure
Where difficulties or doubts arise between the parties regarding the...
(1) All information provided and received by the competent authority...
Article 15 Transitional Period
At the end of the transitional period as defined in...
This Agreement shall enter into force on the thirtieth day...
(1) This Agreement shall remain in force until terminated by...
Article 18 Application and suspension of application
(1) The application of this Agreement shall be conditional on...
LIST OF RELATED ENTITIES REFERRED TO IN ARTICLE 12
For the purposes of Article 12, the following entities will...
The entities that meet the following criteria:
Note from Her Majesty’s Government
Sir,
I refer to the text of the proposed model “Agreement...
In view of the above mentioned agreed texts, and respecting...
I have the honour to confirm that, if the above...
Please accept, Sir, the assurance of our highest consideration,
Bill Rammell
Parliamentary Under-Secretary of State for Foreign and Commonwealth Affairs
For the Government of the United Kingdom
Done in London on 22 July 2004 in three copies....
Reply from the Government of the British Virgin Islands
Sir,
I have the honour to acknowledge receipt of your letter...
I am able to confirm that the Government of the...
Please accept, Sir, the assurance of my highest consideration,
Orlando Smith
The Honourable Dr. D. Orlando Smith
Chief Minister
For the Government of the British Virgin Islands
Done at Tortola on 11th April 2005 in the English...
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