- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (a wnaed Fel)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
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...
Y Diweddaraf sydd Ar Gael (diwygiedig):Y fersiwn ddiweddaraf sydd ar gael o’r ddeddfwriaeth yn cynnwys newidiadau a wnaed gan ddeddfwriaeth ddilynol ac wedi eu gweithredu gan ein tîm golygyddol. Gellir gweld y newidiadau nad ydym wedi eu gweithredu i’r testun eto yn yr ardal ‘Newidiadau i Ddeddfwriaeth’.
Gwreiddiol (Fel y’i Deddfwyd neu y’i Gwnaed): Mae'r wreiddiol fersiwn y ddeddfwriaeth fel ag yr oedd pan gafodd ei deddfu neu eu gwneud. Ni wnaed unrhyw newidiadau i’r testun.
Mae Memoranda Esboniadol yn nodi datganiad byr o ddiben Offeryn Statudol ac yn rhoi gwybodaeth am ei amcan polisi a goblygiadau polisi. Maent yn ceisio gwneud yr Offeryn Statudol yn hygyrch i ddarllenwyr nad oes ganddynt gymhwyster cyfreithiol, ac maent yn cyd-fynd ag unrhyw Offeryn Statudol neu Offeryn Statudol Drafft a gyflwynwyd ger bron y Senedd o Fehefin 2004 ymlaen.
Gallwch wneud defnydd o ddogfennau atodol hanfodol a gwybodaeth ar gyfer yr eitem ddeddfwriaeth o’r tab hwn. Yn ddibynnol ar yr eitem ddeddfwriaeth sydd i’w gweld, gallai hyn gynnwys:
Defnyddiwch y ddewislen hon i agor dogfennau hanfodol sy’n cyd-fynd â’r ddeddfwriaeth a gwybodaeth am yr eitem hon o ddeddfwriaeth. Gan ddibynnu ar yr eitem o ddeddfwriaeth sy’n cael ei gweld gall hyn gynnwys:
liciwch ‘Gweld Mwy’ neu ddewis ‘Rhagor o Adnoddau’ am wybodaeth ychwanegol gan gynnwys