Virgin Islands, British

Virgin Islands, British has exchange of information relationships with 29 jurisdictions through 1 DTCs and 28 TIEAs.

About this list of agreements »

Information on a jurisdiction's exchange of information agreements contained reflects the most up to date information available to the Global Forum.

Jurisdictions may have signed further agreements that are not reflected. In particular, other mechanisms including the EU Council Directive 2011/16/EU on administrative co-operation in the field of taxation and the multilateral Convention on Mutual Administrative Assistance in Tax Matters are not reflected in the list of agreements yet. Technical adjustments are being performed in the EOI Portal in order to display multilateral agreements and developments are expected soon. The public should consult the detailed analysis of the jurisdiction’s EOI mechanisms contained in its published peer review reports and also consult the relevant government agencies in the jurisdictions concerned.

The determination as to whether an agreement meets the international standard is based on the results of the peer review process. Where neither jurisdiction has been subject to a peer review, or where one of the jurisdictions is not a member of the Global Forum (and so no information is available regarding whether that jurisdiction can exchange information to the standard) and so it is not possible to say that the agreement meets the standard, then the agreement's status is "unreviewed".

Jurisdiction Type of EOI Arrangement Date Signed Date entered into Force Meets standard Contains paras 4 and 5  
Finland TIEA  18 May 2009  2009-05-18 15 Apr 2010  2010-04-15 Yes Yes
Guernsey TIEA  17 Apr 2013  2013-04-17 11 Nov 2014  2014-11-11 Yes Yes
Aruba TIEA  11 Sep 2009  2009-09-11 1 Jul 2013  2013-07-01 Yes Yes
Faroe Islands TIEA  18 May 2009  2009-05-18 not yet in force  1900-01-01 Unreviewed Yes
United States TIEA  3 Apr 2002  2002-04-03 10 Mar 2006  2006-03-10 Yes Yes
Sint Maarten TIEA  11 Sep 2009  2009-09-11 not yet in force  1900-01-01 Yes Yes
Isle of Man TIEA  30 Mar 2016  2016-03-30 9 Oct 2016  2016-10-09 Unreviewed Yes
Poland TIEA  29 Nov 2013  2013-11-29 1 Jan 2015  2015-01-01 Yes Yes
New Zealand TIEA  13 Aug 2009  2009-08-13 23 Dec 2016  2016-12-23 Yes Yes
Iceland TIEA  18 May 2009  2009-05-18 20 Jul 2011  2011-07-20 Yes Yes
Portugal TIEA  5 Oct 2010  2010-10-05 not yet in force  1900-01-01 Yes Yes
Germany TIEA  5 Oct 2010  2010-10-05 4 Dec 2011  2011-12-04 Yes Yes
Ireland TIEA  7 Dec 2009  2009-12-07 28 Feb 2011  2011-02-28 Yes Yes
France TIEA  17 Jun 2009  2009-06-17 18 Nov 2010  2010-11-18 Yes Yes
Japan TIEA  18 Jun 2014  2014-06-18 11 Oct 2014  2014-10-11 Unreviewed Yes
Australia TIEA  27 Oct 2008  2008-10-27 12 Apr 2010  2010-04-12 Yes Yes
India TIEA  9 Feb 2011  2011-02-09 22 Aug 2011  2011-08-22 Yes Yes
Switzerland DTC  30 Sep 1954  1954-09-30 30 Sep 1954  1954-09-30 No No
United Kingdom TIEA  29 Oct 2008  2008-10-29 12 Apr 2010  2010-04-12 Yes Yes
Curaçao TIEA  11 Sep 2009  2009-09-11 not yet in force  1900-01-01 Yes Yes
Czech Republic TIEA  13 Jun 2011  2011-06-13 19 Dec 2012  2012-12-19 Yes Yes
Canada TIEA  21 May 2013  2013-05-21 11 Mar 2014  2014-03-11 Yes Yes
Norway TIEA  18 May 2009  2009-05-18 15 Apr 2010  2010-04-15 Yes Yes
Korea, Republic of TIEA  5 Dec 2014  2014-12-05 21 Nov 2016  2016-11-21 Unreviewed Yes
Denmark TIEA  18 May 2009  2009-05-18 15 Apr 2010  2010-04-15 Yes Yes
Sweden TIEA  18 May 2009  2009-05-18 16 May 2010  2010-05-16 Yes Yes
Netherlands TIEA  11 Sep 2009  2009-09-11 1 Jul 2013  2013-07-01 Yes Yes
China TIEA  7 Dec 2009  2009-12-07 30 Dec 2010  2010-12-30 Yes Yes
Greenland TIEA  18 May 2009  2009-05-18 not yet in force  1900-01-01 Unreviewed Yes