British Virgin Islands

British Virgin Islands has one tax agreement in force, the agreement with Switzerland, as reported in its response to the Peer Review questionnaire. The agreement does not comply with the minimum standard.

British Virgin Islands has not signed the MLI.

In its response to the Peer Review questionnaire, Switzerland indicated that its agreement with the British Virgin Islands did not give rise to material treaty shopping concern for Switzerland.

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

This Table shows the agreements that are not compliant, not subject to a complying instrument, not covered by a general statement on the implementation of the detailed LOB and for which no steps have been taken to implement the minimum standard.

Metadata, Legal and Rights

This document, as well as any data and map included herein, are without prejudice to the status of or sovereignty over any territory, to the delimitation of international frontiers and boundaries and to the name of any territory, city or area. Extracts from publications may be subject to additional disclaimers, which are set out in the complete version of the publication, available at the link provided.

© OECD 2022

The use of this work, whether digital or print, is governed by the Terms and Conditions to be found at