Regulatory

Blog

Regulatory

Contributors

Aki Corsoni-Husain
Aki Corsoni-Husain
  • Aki Corsoni-Husain

  • Partner
  • Cyprus
George Apostolou
George Apostolou
  • George Apostolou

  • Partner
  • Cyprus
Chiara Deceglie
Chiara Deceglie
  • Chiara Deceglie

  • Partner
  • Luxembourg
Massimiliano della Zonca
Massimiliano della Zonca
  • Massimiliano della Zonca

  • Senior Associate
  • Luxembourg
Philip Graham
Philip Graham
  • Philip Graham

  • Partner
  • British Virgin Islands
Ayana Hull
Ayana Hull
  • Ayana Hull

  • Counsel
  • British Virgin Islands
Katerina Katsiami
Katerina Katsiami
  • Katerina Katsiami

  • Associate
  • Cyprus
Petros Kiteos
Petros Kiteos
  • Petros Kiteos

  • Associate
  • Cyprus
Andrew Knight
Andrew Knight
  • Andrew Knight

  • Partner
  • Luxembourg
Evi Koutsioumpa
Evi Koutsioumpa
  • Evi Koutsioumpa

  • Associate
  • Luxembourg
Joshua Mangeot
Joshua Mangeot
  • Joshua Mangeot

  • Counsel
  • British Virgin Islands
Mirza Manraj
Mirza Manraj
  • Mirza Manraj

  • Counsel
  • Hong Kong
Elina Mantrali
Mirza Manraj
  • Elina Mantrali

  • Associate
  • Cyprus
Vanessa Molloy
Vanessa Molloy
  • Vanessa Molloy

  • Partner
  • Luxembourg
Andrea Moundi Savvides
Andrea Moundi Savvides
  • Andrea Moundi Savvides

  • Associate
  • Cyprus
Marina Stavrou
Marina Stavrou
  • Marina Stavrou

  • Associate
  • Cyprus
Matt Taber
Matt Taber
  • Matt Taber

  • Partner
  • Cayman Islands
Carolynn Vivian
Carolynn Vivian
  • Carolynn Vivian

  • Senior Associate
  • Cayman Islands

BVI ITA list of CRS Reportable and Participating Jurisdictions gazetted

The BVI International Tax Authority (ITA) has recently renewed publication of the Common Reporting Standard (CRS) lists of Participating Jurisdictions and Reportable Jurisdictions.

Participating jurisdictions under the CRS are those jurisdictions that have committed to implement the CRS and are able to enforce reporting by its financial institution. The ITA participating jurisdiction list is referred to under section 25(3) of the Mutual Legal Assistance (Tax Matters) Act, 2003 (MLAT), which implements CRS in the BVI.

Reportable Jurisdictions are those participating jurisdictions with an agreement in place to exchange relevant CRS account information with the BVI. Such agreement will either be in the form of the OECD’s Multilateral Competent Authorities Agreement (MCAA) or another type of exchange of information agreement such as a Tax Information Exchange Agreement (TIEA).

Both lists were published in the Official Gazette on 19 March 2020.

The CRS List of Participating jurisdictions can be found here.

The CRS list of Reportable Jurisdictions can be found here.