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class="vector-toc-numb">10</span> <span>Impact of Global Tax Reforms</span> </div> </a> <ul id="toc-Impact_of_Global_Tax_Reforms-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Miscellaneous_other_taxes" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#Miscellaneous_other_taxes"> <div class="vector-toc-text"> <span class="vector-toc-numb">11</span> <span>Miscellaneous other taxes</span> </div> </a> <ul id="toc-Miscellaneous_other_taxes-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-See_also" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#See_also"> <div class="vector-toc-text"> <span class="vector-toc-numb">12</span> <span>See also</span> </div> </a> <ul id="toc-See_also-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-References" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a 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rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1246091330"><table class="sidebar sidebar-collapse nomobile nowraplinks hlist"><tbody><tr><td class="sidebar-pretitle">Part of a series on</td></tr><tr><th class="sidebar-title-with-pretitle"><a href="/wiki/Tax" title="Tax">Taxation</a></th></tr><tr><td class="sidebar-image"><span typeof="mw:File"><a href="/wiki/File:10_Percent_Legacy_and_Succession_Duty_Impressed_Duty_Stamp.svg" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/b/b1/10_Percent_Legacy_and_Succession_Duty_Impressed_Duty_Stamp.svg/100px-10_Percent_Legacy_and_Succession_Duty_Impressed_Duty_Stamp.svg.png" decoding="async" width="100" height="113" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/b/b1/10_Percent_Legacy_and_Succession_Duty_Impressed_Duty_Stamp.svg/150px-10_Percent_Legacy_and_Succession_Duty_Impressed_Duty_Stamp.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/b/b1/10_Percent_Legacy_and_Succession_Duty_Impressed_Duty_Stamp.svg/200px-10_Percent_Legacy_and_Succession_Duty_Impressed_Duty_Stamp.svg.png 2x" data-file-width="440" data-file-height="496" /></a></span></td></tr><tr><td class="sidebar-above"> An aspect of <a href="/wiki/Fiscal_policy" title="Fiscal policy">fiscal policy</a></td></tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)"><a href="/wiki/Tax_policy" title="Tax policy">Policies</a></div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"> <ul><li><a href="/wiki/Government_revenue" title="Government revenue">Government revenue</a></li> <li><a href="/wiki/Property_tax_equalization" title="Property tax equalization">Property tax equalization</a></li> <li><a href="/wiki/Tax_revenue" title="Tax revenue">Tax revenue</a></li> <li><a href="/wiki/Non-tax_revenue" title="Non-tax revenue">Non-tax revenue</a></li> <li><a href="/wiki/Tax_law" title="Tax law">Tax law</a></li> <li><a href="/wiki/Tax_bracket" title="Tax bracket">Tax bracket</a> <ul><li><a href="/wiki/Flat_tax" title="Flat tax">Flat tax</a></li></ul></li> <li><a href="/wiki/Income_tax_threshold" title="Income tax threshold">Tax threshold</a></li> <li><a href="/wiki/Tax_exemption" title="Tax exemption">Exemption</a></li> <li><a href="/wiki/Tax_credit" title="Tax credit">Credit</a></li> <li><a href="/wiki/Tax_deduction" title="Tax deduction">Deduction</a></li> <li><a href="/wiki/Tax_shift" title="Tax shift">Tax shift</a></li> <li><a href="/wiki/Tax_cut" title="Tax cut">Tax cut</a></li> <li><a href="/wiki/Tax_holiday" title="Tax holiday">Tax holiday</a></li> <li><a href="/wiki/Tax_amnesty" title="Tax amnesty">Tax amnesty</a></li> <li><a href="/wiki/Tax_advantage" title="Tax advantage">Tax advantage</a></li> <li><a href="/wiki/Tax_incentive" title="Tax incentive">Tax incentive</a></li> <li><a href="/wiki/Tax_reform" title="Tax reform">Tax reform</a></li> <li><a href="/wiki/Tax_harmonization" title="Tax harmonization">Tax harmonization</a></li> <li><a href="/wiki/Tax_competition" title="Tax competition">Tax competition</a></li> <li><a href="/wiki/Tax_withholding" title="Tax withholding">Tax withholding</a></li> <li><a href="/wiki/Double_taxation" title="Double taxation">Double taxation</a></li> <li><a href="/wiki/No_taxation_without_representation" title="No taxation without representation">Representation</a></li> <li><a href="/wiki/Taxpayer_groups" title="Taxpayer groups">Unions</a></li> <li><a href="/wiki/Medical_savings_account" title="Medical savings account">Medical savings account</a></li></ul></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)"><a href="/wiki/Tax#Economic_effects" title="Tax">Economics</a></div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"><table class="sidebar nomobile nowraplinks" style="background-color: transparent; color: var( --color-base ); border-collapse:collapse; border-spacing:0px; border:none; width:100%; margin:0px; font-size:100%; clear:none; float:none"><tbody><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> General Theory</th></tr><tr><td class="sidebar-content hlist" style="padding-left:0.5em;padding-right:0.5em;"> <ul><li><a href="/wiki/Effect_of_taxes_and_subsidies_on_price" title="Effect of taxes and subsidies on price">Price effect</a></li> <li><a href="/wiki/Excess_burden_of_taxation" title="Excess burden of taxation">Excess burden</a></li> <li><a href="/wiki/Tax_incidence" title="Tax incidence">Tax incidence</a></li> <li><a href="/wiki/Laffer_curve" title="Laffer curve">Laffer curve</a></li> <li><a href="/wiki/Optimal_tax" title="Optimal tax">Optimal tax</a></li> <li><a href="/wiki/Theories_of_taxation" title="Theories of taxation">Theories</a></li> <li><a href="/wiki/Optimal_capital_income_taxation" title="Optimal capital income taxation">Optimal capital income taxation</a></li></ul></td> </tr><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> Distribution of Tax</th></tr><tr><td class="sidebar-content hlist" style="padding-top:0.15em;"> <ul><li><a href="/wiki/Tax_rate" title="Tax rate">Tax rate</a></li> <li><a href="/wiki/Flat_tax" title="Flat tax">Flat</a></li> <li><a href="/wiki/Progressive_tax" title="Progressive tax">Progressive</a></li> <li><a href="/wiki/Regressive_tax" title="Regressive tax">Regressive</a></li> <li><a href="/wiki/Proportional_tax" title="Proportional tax">Proportional</a></li></ul></td> </tr></tbody></table></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)"><a href="/wiki/Tax_collection" class="mw-redirect" title="Tax collection">Collection</a></div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"> <ul><li><a href="/wiki/Revenue_service" title="Revenue service">Revenue service</a></li> <li><a href="/wiki/Revenue_stamp" title="Revenue stamp">Revenue stamp</a></li> <li><a href="/wiki/Tax_assessment" title="Tax assessment">Tax assessment</a></li> <li><a href="/wiki/Taxable_income" title="Taxable income">Taxable income</a></li> <li><a href="/wiki/Tax_lien" title="Tax lien">Tax lien</a></li> <li><a href="/wiki/Tax_refund" title="Tax refund">Tax refund</a></li> <li><a href="/wiki/Tax_shield" title="Tax shield">Tax shield</a></li> <li><a href="/wiki/Tax_residence" title="Tax residence">Tax residence</a></li> <li><a href="/wiki/Tax_preparation" class="mw-redirect" title="Tax preparation">Tax preparation</a></li> <li><a href="/wiki/Tax_investigation" title="Tax investigation">Tax investigation</a></li> <li><a href="/wiki/Tax_shelter" title="Tax shelter">Tax shelter</a></li> <li><a href="/wiki/Tax_collector" title="Tax collector">Tax collector</a></li> <li><a href="/wiki/Privatized_tax_collection" title="Privatized tax collection">Private tax collection</a></li> <li><a href="/wiki/Farm_(revenue_leasing)" title="Farm (revenue leasing)">Tax farming</a></li></ul></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)"><a href="/wiki/Tax_noncompliance" title="Tax noncompliance">Noncompliance</a></div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"><table class="sidebar nomobile nowraplinks" style="background-color: transparent; color: var( --color-base ); border-collapse:collapse; border-spacing:0px; border:none; width:100%; margin:0px; font-size:100%; clear:none; float:none"><tbody><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> General</th></tr><tr><td class="sidebar-content hlist" style="padding-left:0.5em;padding-right:0.5em;"> <ul><li><a href="/wiki/Tax_avoidance" title="Tax avoidance">Tax avoidance</a> <ul><li><a href="/wiki/Repatriation_tax_avoidance" title="Repatriation tax avoidance">Repatriation tax avoidance</a></li></ul></li> <li><a href="/wiki/Tax_evasion" title="Tax evasion">Tax evasion</a></li> <li><a href="/wiki/Tax_resistance" title="Tax resistance">Tax resistance</a></li> <li><a href="/wiki/Tax_shelter" title="Tax shelter">Tax shelter</a></li> <li><a href="/wiki/Debtors%27_prison" title="Debtors' prison">Debtors' prison</a></li> <li><a href="/wiki/Smuggling" title="Smuggling">Smuggling</a></li> <li><a href="/wiki/Black_market" title="Black market">Black market</a></li> <li><a href="/wiki/Unreported_employment" title="Unreported employment">Unreported employment</a></li></ul></td> </tr><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> Corporate</th></tr><tr><td class="sidebar-content hlist" style="padding-top:0.15em;"> <ul><li><a href="/wiki/Tax_inversion" title="Tax inversion">Tax inversion</a></li> <li><a href="/wiki/Transfer_mispricing" title="Transfer mispricing">Transfer mispricing</a></li> <li><a href="/wiki/Base_erosion_and_profit_shifting" title="Base erosion and profit shifting">Base erosion and profit shifting</a> (BEPS)</li> <li><a href="/wiki/Double_Irish_arrangement" title="Double Irish arrangement">Double Irish</a></li> <li><a href="/wiki/Dutch_Sandwich" title="Dutch Sandwich">Dutch Sandwich</a></li> <li><a href="/wiki/Double_Irish_arrangement#Replacement_by_single_malt" title="Double Irish arrangement">Single Malt</a></li> <li><a href="/wiki/Double_Irish_arrangement#Backstop_of_capital_allowances" title="Double Irish arrangement">CAIA</a></li></ul></td> </tr><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> Locations</th></tr><tr><td class="sidebar-content hlist" style="padding-top:0.15em;"> <ul><li><a href="/wiki/Tax_haven" title="Tax haven">Tax havens</a></li> <li><a href="/wiki/Corporate_haven" title="Corporate haven">Corporate havens</a></li> <li><a href="/wiki/Offshore_financial_centre" title="Offshore financial centre">Offshore financial centres</a> (OFCs)</li> <li><a href="/wiki/Offshore_magic_circle" title="Offshore magic circle">Offshore magic circle</a></li> <li><a href="/wiki/Conduit_and_sink_OFCs" title="Conduit and sink OFCs">Conduit and sink OFCs</a></li> <li><a href="/wiki/Financial_centre" title="Financial centre">Financial centres</a></li> <li><a href="/wiki/Financial_Secrecy_Index" title="Financial Secrecy Index">Financial Secrecy Index</a></li></ul></td> </tr><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> Major examples</th></tr><tr><td class="sidebar-content hlist" style="padding-top:0.15em;"> <ul><li><a href="/wiki/Ireland_as_a_tax_haven" title="Ireland as a tax haven">Ireland as a tax haven</a> <ul><li><i><a href="/wiki/Apple%27s_EU_tax_dispute" title="Apple's EU tax dispute">Ireland v. Commission</a></i></li> <li><a href="/wiki/Leprechaun_economics" title="Leprechaun economics">Leprechaun economics</a></li></ul></li> <li><a href="/wiki/2008_Liechtenstein_tax_affair" title="2008 Liechtenstein tax affair">Liechtenstein tax affair</a></li> <li><a href="/wiki/LuxLeaks" title="LuxLeaks">Luxembourg Leaks</a></li> <li><a href="/wiki/Offshore_Leaks" title="Offshore Leaks">Offshore Leaks</a></li> <li><a href="/wiki/Paradise_Papers" title="Paradise Papers">Paradise Papers</a></li> <li><a href="/wiki/Panama_Papers" title="Panama Papers">Panama Papers</a></li> <li><a href="/wiki/Swiss_Leaks" title="Swiss Leaks">Swiss Leaks</a></li> <li><a href="/wiki/United_States_as_a_tax_haven" title="United States as a tax haven">United States as a tax haven</a></li> <li><a href="/wiki/Panama_as_a_tax_haven" title="Panama as a tax haven">Panama as a tax haven</a></li></ul></td> </tr></tbody></table></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)"><a href="/wiki/List_of_taxes" title="List of taxes">Types</a></div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"> <ul><li><a href="/wiki/Direct_tax" title="Direct tax">Direct</a></li> <li><a href="/wiki/Indirect_tax" title="Indirect tax">Indirect</a></li> <li><a href="/wiki/Per_unit_tax" title="Per unit tax">Per unit</a></li> <li><a href="/wiki/Ad_valorem_tax" title="Ad valorem tax">Ad valorem</a></li> <li><a href="/wiki/Aviation_taxation_and_subsidies" title="Aviation taxation and subsidies">Aviation</a> <ul><li><a href="/wiki/Airport_improvement_fee" title="Airport improvement fee">Airport improvement</a></li> <li><a href="/wiki/Landing_fee" title="Landing fee">Landing</a></li> <li><a href="/wiki/Solidarity_tax_on_airplane_tickets" title="Solidarity tax on airplane tickets">Solidarity</a></li></ul></li> <li><a href="/wiki/Capital_gains_tax" title="Capital gains tax">Capital gains</a> <ul><li><a href="/wiki/Expatriation_tax" title="Expatriation tax">Expatriation</a></li></ul></li> <li><a href="/wiki/Consumption_tax" title="Consumption tax">Consumption</a> <ul><li><a href="/wiki/Departure_tax" title="Departure tax">Departure</a></li> <li><a href="/wiki/Hotel_tax" class="mw-redirect" title="Hotel tax">Hotel</a></li> <li><a href="/wiki/Sales_tax" title="Sales tax">Sales</a></li> <li><a href="/wiki/Stamp_duty" title="Stamp duty">Stamp</a></li> <li><a href="/wiki/Television_licence" title="Television licence">Television</a></li> <li><a href="/wiki/Tourist_tax" title="Tourist tax">Tourist</a></li> <li><a href="/wiki/Value-added_tax" title="Value-added tax">Value-added</a></li></ul></li> <li><a href="/wiki/Dividend_tax" title="Dividend tax">Dividend</a></li> <li><a href="/wiki/Environmental_tax" title="Environmental tax">Environmental tax</a> <ul><li><a href="/wiki/Carbon_tax" title="Carbon tax">Carbon</a></li> <li><a href="/wiki/Eco-tariff" title="Eco-tariff">Eco-tariff</a></li> <li><a href="/wiki/Landfill_tax" title="Landfill tax">Landfill</a></li> <li><a href="/wiki/Natural_resources_consumption_tax" title="Natural resources consumption tax">Natural resources consumption</a></li> <li><a href="/wiki/Severance_tax" title="Severance tax">Severance</a></li> <li><a href="/wiki/Steering_tax" title="Steering tax">Steering</a></li> <li><a href="/wiki/Stumpage" title="Stumpage">Stumpage</a></li></ul></li> <li><a href="/wiki/Excise" title="Excise">Excise</a> <ul><li><a href="/wiki/Alcohol_law" title="Alcohol law">Alcohol</a></li> <li><a href="/wiki/Cigarette_taxes_in_the_United_States" title="Cigarette taxes in the United States">Cigarette</a></li> <li><a href="/wiki/Fat_tax" title="Fat tax">Fat</a></li> <li><a href="/wiki/Meat_tax" title="Meat tax">Meat</a></li> <li><a href="/wiki/Sin_tax" title="Sin tax">Sin</a></li> <li><a href="/wiki/Sugary_drink_tax" title="Sugary drink tax">Sugary drink</a></li> <li><a href="/wiki/Tobacco_smoking" title="Tobacco smoking">Tobacco</a></li></ul></li> <li><a href="/wiki/Consolidated_Fund" title="Consolidated Fund">General</a></li> <li><a href="/wiki/Georgism" title="Georgism">Georgist</a></li> <li><a href="/wiki/Gift_tax" title="Gift tax">Gift</a></li> <li><a href="/wiki/Gross_receipts_tax" title="Gross receipts tax">Gross receipts</a></li> <li><a href="/wiki/Hypothecated_tax" title="Hypothecated tax">Hypothecated</a></li> <li><a href="/wiki/Income_tax" title="Income tax">Income</a></li> <li><a href="/wiki/Inheritance_tax" title="Inheritance tax">Inheritance (estate)</a></li> <li><a href="/wiki/Land_value_tax" title="Land value tax">Land value</a></li> <li><a href="/wiki/Luxury_tax" title="Luxury tax">Luxury</a></li> <li><a href="/wiki/Payroll_tax" title="Payroll tax">Payroll</a></li> <li><a href="/wiki/Pigouvian_tax" title="Pigouvian tax">Pigouvian</a></li> <li><a href="/wiki/Property_tax" title="Property tax">Property</a></li> <li><a href="/wiki/Resource_rent_tax" title="Resource rent tax">Resource rent</a></li> <li><a href="/wiki/Single_tax" title="Single tax">Single</a></li> <li><a href="/wiki/Surtax" title="Surtax">Surtax</a></li> <li><a href="/wiki/Turnover_tax" title="Turnover tax">Turnover</a></li> <li><a href="/wiki/Use_tax" title="Use tax">Use</a></li> <li><a href="/wiki/User_charge" title="User charge">User charge</a>/<a href="/wiki/User_fee" title="User fee">fee</a> <ul><li><a href="/wiki/Congestion_pricing" title="Congestion pricing">Congestion</a></li> <li><a href="/wiki/Fuel_tax" title="Fuel tax">Fuel</a></li> <li><a href="/wiki/Road_pricing" title="Road pricing">Road</a>/<a href="/wiki/GNSS_road_pricing" title="GNSS road pricing">GNSS</a></li> <li><a href="/wiki/Toll_(fee)" title="Toll (fee)">Toll</a></li> <li><a href="/wiki/Vehicle_miles_traveled_tax" title="Vehicle miles traveled tax">Vehicle miles traveled</a></li></ul></li> <li><a href="/wiki/Corporate_tax" title="Corporate tax">Corporate profit</a></li> <li><a href="/wiki/Excess_profits_tax" title="Excess profits tax">Excess profits</a></li> <li><a href="/wiki/Windfall_tax" title="Windfall tax">Windfall</a></li> <li><a href="/wiki/Negative_income_tax" title="Negative income tax">Negative (income)</a></li> <li><a href="/wiki/Wealth_tax" title="Wealth tax">Wealth</a></li></ul></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)"><a href="/wiki/International_taxation" title="International taxation">International</a></div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"> <ul><li><a href="/wiki/Financial_transaction_tax" title="Financial transaction tax">Financial transaction tax</a></li> <li><a href="/wiki/Association_for_the_Taxation_of_Financial_Transactions_and_for_Citizens%27_Action" title="Association for the Taxation of Financial Transactions and for Citizens' Action">ATTAC</a></li> <li><a href="/wiki/Currency_transaction_tax" title="Currency transaction tax">Currency transaction tax</a></li> <li><a href="/wiki/Common_Consolidated_Corporate_Tax_Base" title="Common Consolidated Corporate Tax Base"><span class="wrap">European Union Common Consolidated Corporate Tax Base</span></a> (CCCTB)</li> <li><a href="/wiki/Global_minimum_corporate_tax_rate" title="Global minimum corporate tax rate">Global minimum corporate tax rate</a></li> <li><a href="/wiki/Robin_Hood_tax" title="Robin Hood tax">Robin Hood tax</a></li> <li><a href="/wiki/Tobin_tax" title="Tobin tax">Tobin tax</a></li> <li><a href="/wiki/Spahn_tax" title="Spahn tax">Spahn tax</a></li> <li><a href="/wiki/Tax_equalization" title="Tax equalization">Tax equalization</a></li> <li><a href="/wiki/Tax_treaty" title="Tax treaty">Tax treaty</a></li> <li><a href="/wiki/Exchange_of_Information" class="mw-redirect" title="Exchange of Information">Exchange of Information</a></li> <li><a href="/wiki/Permanent_establishment" title="Permanent establishment">Permanent establishment</a></li> <li><a href="/wiki/Transfer_pricing" title="Transfer pricing">Transfer pricing</a></li> <li><a href="/wiki/European_Union_financial_transaction_tax" title="European Union financial transaction tax">European Union FTT</a></li> <li><a href="/wiki/Rule_against_foreign_revenue_enforcement" title="Rule against foreign revenue enforcement">Foreign revenue rule</a></li></ul></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)"><a href="/wiki/Trade" title="Trade">Trade</a></div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"> <ul><li><a href="/wiki/Customs" title="Customs">Custom</a></li> <li><a href="/wiki/Duty_(economics)" class="mw-redirect" title="Duty (economics)">Duty</a></li> <li><a href="/wiki/Tariff" title="Tariff">Tariff</a> <ul><li><a href="/wiki/Import" title="Import">Import</a></li> <li><a href="/wiki/Export" title="Export">Export</a></li></ul></li> <li><a href="/wiki/Trade_war" title="Trade war">Tariff war</a></li> <li><a href="/wiki/Free_trade" title="Free trade">Free trade</a></li> <li><a href="/wiki/Free-trade_zone" title="Free-trade zone">Free-trade zone</a></li> <li><a href="/wiki/Trade_agreement" title="Trade agreement">Trade agreement</a></li> <li><a href="/wiki/ATA_Carnet" title="ATA Carnet">ATA Carnet</a></li></ul></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)">Research</div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"><table class="sidebar nomobile nowraplinks" style="background-color: transparent; color: var( --color-base ); border-collapse:collapse; border-spacing:0px; border:none; width:100%; margin:0px; font-size:100%; clear:none; float:none"><tbody><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> Academic</th></tr><tr><td class="sidebar-content hlist" style="padding-left:0.5em;padding-right:0.5em;"> <ul><li><a href="/wiki/Mihir_A._Desai" title="Mihir A. Desai">Mihir A. Desai</a></li> <li><a href="/wiki/Dhammika_Dharmapala" title="Dhammika Dharmapala">Dhammika Dharmapala</a></li> <li><a href="/wiki/James_R._Hines_Jr." title="James R. Hines Jr.">James R. Hines Jr.</a></li> <li><a href="/wiki/Ronen_Palan" title="Ronen Palan">Ronen Palan</a></li> <li><a href="/wiki/Joel_Slemrod" title="Joel Slemrod">Joel Slemrod</a></li> <li><a href="/wiki/Gabriel_Zucman" title="Gabriel Zucman">Gabriel Zucman</a></li></ul></td> </tr><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> Advocacy groups</th></tr><tr><td class="sidebar-content hlist" style="padding-top:0.15em;"> <ul><li><a href="/wiki/Institute_on_Taxation_and_Economic_Policy" title="Institute on Taxation and Economic Policy">Institute on Taxation and Economic Policy</a> (ITEP)</li> <li><a href="/wiki/Oxfam" title="Oxfam">Oxfam</a> (UK)</li> <li><a href="/wiki/Tax_Foundation" title="Tax Foundation">Tax Foundation</a> (US)</li> <li><a href="/wiki/Tax_Justice_Network" title="Tax Justice Network">Tax Justice Network</a> (TJN)</li> <li><a href="/wiki/Tax_Policy_Center" title="Tax Policy Center">Tax Policy Center</a> (US)</li></ul></td> </tr></tbody></table></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)"><a href="/wiki/Religion" title="Religion">Religious</a></div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"> <ul><li><a href="/wiki/Church_tax" title="Church tax">Church tax</a></li> <li><a href="/wiki/Eight_per_thousand" title="Eight per thousand">Eight per thousand</a></li> <li><a href="/wiki/Teind" title="Teind">Teind</a></li> <li><a href="/wiki/Tithe" title="Tithe">Tithe</a></li> <li><a href="/wiki/Fiscus_Judaicus" title="Fiscus Judaicus">Fiscus Judaicus</a></li> <li><a href="/wiki/Leibzoll" title="Leibzoll">Leibzoll</a></li> <li><a href="/wiki/Temple_tax" title="Temple tax">Temple tax</a></li> <li><a href="/wiki/Tolerance_tax" title="Tolerance tax">Tolerance tax</a></li> <li><a href="/wiki/Jizya" title="Jizya">Jizya</a></li> <li><a href="/wiki/Kharaj" title="Kharaj">Kharaj</a></li> <li><a href="/wiki/Khums" title="Khums">Khums</a></li> <li><a href="/wiki/Nisab" title="Nisab">Nisab</a></li> <li><a href="/wiki/Zakat" title="Zakat">Zakat</a></li></ul></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)"><a href="/wiki/Category:Taxation_by_country" title="Category:Taxation by country">By country</a></div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"><table class="sidebar nomobile nowraplinks" style="background-color: transparent; color: var( --color-base ); border-collapse:collapse; border-spacing:0px; border:none; width:100%; margin:0px; font-size:100%; clear:none; float:none"><tbody><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> All Countries</th></tr><tr><td class="sidebar-content hlist" style="padding-left:0.5em;padding-right:0.5em;"> <ul><li><a href="/wiki/List_of_countries_by_tax_rates" title="List of countries by tax rates">List of countries by tax rates</a></li> <li><a href="/wiki/List_of_countries_by_tax_revenue_to_GDP_ratio" class="mw-redirect" title="List of countries by tax revenue to GDP ratio">Tax revenue to GDP ratio</a></li> <li><a href="/wiki/Tax_rates_in_Europe" title="Tax rates in Europe">Tax rates in Europe</a></li></ul></td> </tr><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> Individual Countries</th></tr><tr><td class="sidebar-content hlist" style="padding-top:0.15em;"> <ul><li><a href="/wiki/Taxation_in_Albania" title="Taxation in Albania">Albania</a></li> <li><a href="/wiki/Taxation_in_Algeria" title="Taxation in Algeria">Algeria</a></li> <li><a href="/wiki/Taxation_in_Argentina" title="Taxation in Argentina">Argentina</a></li> <li><a href="/wiki/Taxation_in_Armenia" title="Taxation in Armenia">Armenia</a></li> <li><a href="/wiki/Taxation_in_Australia" title="Taxation in Australia">Australia</a></li> <li><a href="/wiki/Taxation_in_Azerbaijan" title="Taxation in Azerbaijan">Azerbaijan</a></li> <li><a href="/wiki/Taxation_in_Bangladesh" title="Taxation in Bangladesh">Bangladesh</a></li> <li><a href="/wiki/Taxation_in_Bhutan" title="Taxation in Bhutan">Bhutan</a></li> <li><a href="/wiki/Taxation_in_Brazil" title="Taxation in Brazil">Brazil</a></li> <li><a href="/wiki/Taxation_in_Bulgaria" title="Taxation in Bulgaria">Bulgaria</a></li> <li><a class="mw-selflink selflink">BVI</a></li> <li><a href="/wiki/Taxation_in_Canada" title="Taxation in Canada">Canada</a></li> <li><a href="/wiki/Taxation_in_China" title="Taxation in China">China</a></li> <li><a href="/wiki/Taxation_in_Colombia" title="Taxation in Colombia">Colombia</a></li> <li><a href="/wiki/Taxation_in_Croatia" title="Taxation in Croatia">Croatia</a></li> <li><a href="/wiki/Taxation_in_Denmark" title="Taxation in Denmark">Denmark</a></li> <li><a href="/wiki/Taxation_in_Finland" title="Taxation in Finland">Finland</a></li> <li><a href="/wiki/Taxation_in_France" title="Taxation in France">France</a></li> <li><a href="/wiki/Taxation_in_Germany" title="Taxation in Germany">Germany</a></li> <li><a href="/wiki/Taxation_in_Greece" title="Taxation in Greece">Greece</a></li> <li><a href="/wiki/Taxation_in_Hong_Kong" title="Taxation in Hong Kong">Hong Kong</a></li> <li><a href="/wiki/Taxation_in_Iceland" title="Taxation in Iceland">Iceland</a></li> <li><a href="/wiki/Taxation_in_India" title="Taxation in India">India</a></li> <li><a href="/wiki/Taxation_in_Indonesia" title="Taxation in Indonesia">Indonesia</a></li> <li><a href="/wiki/Taxation_in_Iran" title="Taxation in Iran">Iran</a></li> <li><a href="/wiki/Taxation_in_the_Republic_of_Ireland" title="Taxation in the Republic of Ireland">Ireland</a></li> <li><a href="/wiki/Taxation_in_Israel" title="Taxation in Israel">Israel</a></li> <li><a href="/wiki/Taxation_in_Italy" title="Taxation in Italy">Italy</a></li> <li><a href="/wiki/Taxation_in_Japan" title="Taxation in Japan">Japan</a></li> <li><a href="/wiki/Taxation_in_Kazakhstan" title="Taxation in Kazakhstan">Kazakhstan</a></li> <li><a href="/wiki/Taxation_in_Lithuania" title="Taxation in Lithuania">Lithuania</a></li> <li><a href="/wiki/Taxation_in_Malta" title="Taxation in Malta">Malta</a></li> <li><a href="/wiki/Taxation_in_Morocco" title="Taxation in Morocco">Morocco</a></li> <li><a href="/wiki/Taxation_in_Namibia" title="Taxation in Namibia">Namibia</a></li> <li><a href="/wiki/Taxation_in_the_Netherlands" title="Taxation in the Netherlands">Netherlands</a></li> <li><a href="/wiki/Taxation_in_New_Zealand" title="Taxation in New Zealand">New Zealand</a></li> <li><a href="/wiki/Taxation_in_Norway" title="Taxation in Norway">Norway</a></li> <li><a href="/wiki/Taxation_in_Pakistan" title="Taxation in Pakistan">Pakistan</a></li> <li><a href="/wiki/Taxation_in_the_State_of_Palestine" title="Taxation in the State of Palestine">Palestine</a></li> <li><a href="/wiki/Taxation_in_Peru" title="Taxation in Peru">Peru</a></li> <li><a href="/wiki/Taxation_in_the_Philippines" title="Taxation in the Philippines">Philippines</a></li> <li><a href="/wiki/Taxation_in_Poland" title="Taxation in Poland">Poland</a></li> <li><a href="/wiki/Taxation_in_Portugal" title="Taxation in Portugal">Portugal</a></li> <li><a href="/wiki/Taxation_in_Russia" title="Taxation in Russia">Russia</a></li> <li><a href="/wiki/Taxation_in_South_Africa" title="Taxation in South Africa">South Africa</a></li> <li><a href="/wiki/Taxation_in_Sri_Lanka" title="Taxation in Sri Lanka">Sri Lanka</a></li> <li><a href="/wiki/Taxation_in_Sweden" title="Taxation in Sweden">Sweden</a></li> <li><a href="/wiki/Taxation_in_Switzerland" title="Taxation in Switzerland">Switzerland</a></li> <li><a href="/wiki/Taxation_in_Taiwan" title="Taxation in Taiwan">Taiwan</a></li> <li><a href="/wiki/Taxation_in_Tanzania" title="Taxation in Tanzania">Tanzania</a></li> <li><a href="/wiki/Taxation_in_the_United_Arab_Emirates" title="Taxation in the United Arab Emirates">United Arab Emirates</a></li> <li><a href="/wiki/Taxation_in_the_United_Kingdom" title="Taxation in the United Kingdom">United Kingdom</a></li> <li><a href="/wiki/Taxation_in_the_United_States" title="Taxation in the United States">United States</a></li> <li><a href="/wiki/Taxation_in_Uruguay" title="Taxation in Uruguay">Uruguay</a></li></ul></td> </tr></tbody></table></div></div></td> </tr><tr><td class="sidebar-below" style="background-color: #efefef;"> <ul><li><span class="nowrap"><span class="noviewer" typeof="mw:File"><a href="/wiki/File:Emblem-money.svg" class="mw-file-description"><img alt="icon" src="//upload.wikimedia.org/wikipedia/commons/thumb/f/f3/Emblem-money.svg/16px-Emblem-money.svg.png" decoding="async" width="16" height="16" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/f/f3/Emblem-money.svg/24px-Emblem-money.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/f/f3/Emblem-money.svg/32px-Emblem-money.svg.png 2x" data-file-width="48" data-file-height="48" /></a></span> </span><a href="/wiki/Portal:Business" title="Portal:Business">Business portal</a></li> <li><span class="nowrap"><span class="noviewer" typeof="mw:File"><span><img alt="icon" src="//upload.wikimedia.org/wikipedia/commons/thumb/5/55/Bills_and_coins.svg/16px-Bills_and_coins.svg.png" decoding="async" width="16" height="8" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/5/55/Bills_and_coins.svg/24px-Bills_and_coins.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/5/55/Bills_and_coins.svg/32px-Bills_and_coins.svg.png 2x" data-file-width="960" data-file-height="465" /></span></span> </span><a href="/wiki/Portal:Money" title="Portal:Money">Money portal</a></li></ul></td></tr><tr><td class="sidebar-navbar"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><style data-mw-deduplicate="TemplateStyles:r1239400231">.mw-parser-output .navbar{display:inline;font-size:88%;font-weight:normal}.mw-parser-output .navbar-collapse{float:left;text-align:left}.mw-parser-output .navbar-boxtext{word-spacing:0}.mw-parser-output .navbar ul{display:inline-block;white-space:nowrap;line-height:inherit}.mw-parser-output .navbar-brackets::before{margin-right:-0.125em;content:"[ "}.mw-parser-output .navbar-brackets::after{margin-left:-0.125em;content:" ]"}.mw-parser-output .navbar li{word-spacing:-0.125em}.mw-parser-output .navbar a>span,.mw-parser-output .navbar a>abbr{text-decoration:inherit}.mw-parser-output .navbar-mini abbr{font-variant:small-caps;border-bottom:none;text-decoration:none;cursor:inherit}.mw-parser-output .navbar-ct-full{font-size:114%;margin:0 7em}.mw-parser-output .navbar-ct-mini{font-size:114%;margin:0 4em}html.skin-theme-clientpref-night .mw-parser-output .navbar li a abbr{color:var(--color-base)!important}@media(prefers-color-scheme:dark){html.skin-theme-clientpref-os .mw-parser-output .navbar li a abbr{color:var(--color-base)!important}}@media print{.mw-parser-output .navbar{display:none!important}}</style><div class="navbar plainlinks hlist navbar-mini"><ul><li class="nv-view"><a href="/wiki/Template:Taxation" title="Template:Taxation"><abbr title="View this template">v</abbr></a></li><li class="nv-talk"><a href="/wiki/Template_talk:Taxation" title="Template talk:Taxation"><abbr title="Discuss this template">t</abbr></a></li><li class="nv-edit"><a href="/wiki/Special:EditPage/Template:Taxation" title="Special:EditPage/Template:Taxation"><abbr title="Edit this template">e</abbr></a></li></ul></div></td></tr></tbody></table> <p><b>Taxation in the British Virgin Islands</b> is relatively simple by comparative standards; photocopies of all of the tax laws of the <a href="/wiki/British_Virgin_Islands" title="British Virgin Islands">British Virgin Islands</a> (BVI) would together amount to about 200 pages of paper.<sup id="cite_ref-1" class="reference"><a href="#cite_note-1"><span class="cite-bracket">[</span>1<span class="cite-bracket">]</span></a></sup> </p><p>Among the items in the British Virgin Islands that are <i>not</i> subject to taxation: </p> <ul><li>no <a href="/wiki/Capital_gains_tax" title="Capital gains tax">capital gains tax</a>,</li> <li>no <a href="/wiki/Gift_tax" title="Gift tax">gift tax</a>,</li> <li>no <a href="/wiki/Sales_tax" title="Sales tax">sales tax</a> or <a href="/wiki/Value_added_tax" class="mw-redirect" title="Value added tax">value added tax</a>,</li> <li>no <a href="/wiki/Profit_tax" class="mw-redirect" title="Profit tax">profit tax</a>,</li> <li>no <a href="/wiki/Inheritance_tax" title="Inheritance tax">inheritance tax</a> or <a href="/wiki/Estate_duty" class="mw-redirect" title="Estate duty">estate duty</a>, and</li> <li>no <a href="/wiki/Wealth_tax" title="Wealth tax">wealth tax</a></li></ul> <p>There is technically still <a href="/wiki/Income_tax" title="Income tax">income tax</a> assessed in the British Virgin Islands for companies and individuals, but the rate of taxation has been set at zero.<sup id="cite_ref-2" class="reference"><a href="#cite_note-2"><span class="cite-bracket">[</span>2<span class="cite-bracket">]</span></a></sup> That means that individuals are not obliged to filling obligations on their income tax. However, individuals are subject to a <a href="#Payroll_tax">payroll deduction</a> made of up to 8% for employees with additional 2% up to 6% of employer's gross salary paid by employers depending on the category the individuals fall into. There are two categories of employers: "Class 1" and "Class 2" The payroll tax applies to all remunerations/salaries over US$10,000 per annum.<sup id="cite_ref-3" class="reference"><a href="#cite_note-3"><span class="cite-bracket">[</span>3<span class="cite-bracket">]</span></a></sup> </p><p>The currency of British Virgin island is US dollar (USD) which makes it easier to interact with the <a href="/wiki/United_States_Virgin_Islands" title="United States Virgin Islands">United States Virgin Islands</a> and creates stability and ability to benefit from their reach and reputation they have while still being one of <a href="/wiki/British_Overseas_Territories" title="British Overseas Territories">British Overseas Territories</a>. Furthermore, no foreign exchange controls are present. As far as individual taxation is concerned, there are typically certain penalties for not complying with the law. Regarding corporations, there is a system that can be applied to impose penalties in the case of not complying exists. However, both for individuals as well as corporations an official formal ruling or a formal system for tax purposes does not exist. </p><p>The absence of most major forms of taxation in the Territory has led to the country being included on most recognised lists of <a href="/wiki/Tax_haven" title="Tax haven">tax havens</a>,<sup id="cite_ref-4" class="reference"><a href="#cite_note-4"><span class="cite-bracket">[</span>4<span class="cite-bracket">]</span></a></sup> although the jurisdiction prefers to style itself as a modern <a href="/wiki/Offshore_financial_centre" title="Offshore financial centre">offshore financial centre</a>. The government of British Virgin Islands does not impose any tax on offshore accounts and on top of that, the British Virgin Islands protect the financial security of its clients, account holders. One aspect that the BVI customers can benefit from is the lack of foreign exchange control, resulting in much easier transfers, it also encourages investment and trade while maintaining a protected financial environment and financial privacy.<sup id="cite_ref-5" class="reference"><a href="#cite_note-5"><span class="cite-bracket">[</span>5<span class="cite-bracket">]</span></a></sup> </p><p>There are a number of forms of taxation and revenue collection in the British Virgin Islands, but the majority of the Government's revenues are obtained directly from annual licence fees for <a href="/wiki/Offshore_company" title="Offshore company">offshore companies</a> incorporated in the jurisdiction. </p> <meta property="mw:PageProp/toc" /> <div class="mw-heading mw-heading2"><h2 id="Payroll_tax">Payroll tax</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_the_British_Virgin_Islands&action=edit&section=1" title="Edit section: Payroll tax"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>In 2005 the British Virgin Islands introduced a <a href="/wiki/Payroll_tax" title="Payroll tax">payroll tax</a> in relation to employment and "deemed employment"<sup id="cite_ref-6" class="reference"><a href="#cite_note-6"><span class="cite-bracket">[</span>6<span class="cite-bracket">]</span></a></sup> within the British Virgin Islands.<sup id="cite_ref-7" class="reference"><a href="#cite_note-7"><span class="cite-bracket">[</span>7<span class="cite-bracket">]</span></a></sup> The legislation was brought in at the same time as income tax in the Territory was reduced to zero. The numbers were not in fact a perfect balance, and the Government (deliberately) reduced the amount of tax revenue it received by moving to the payroll tax system. This tax applies to all employee earnings, including wages, salaries, bonuses, commissions, and other benefits. It also encompassed those in "deemed employment," broadening the tax's reach to include non-traditional employment relationships such as certain contractors and consultants. The payroll tax featured varying rates depending on the category of the employer and the total earnings paid, establishing different thresholds for small and large employers and for self-employed individuals. This differentiated approach helped to distribute the tax burden more equitably across various business sizes and types. </p><p>By reducing personal income taxes to zero while implementing the payroll tax, the government aimed to shift the tax burden from individuals to businesses, fostering a more business-friendly environment and stimulating economic growth. However, this shift was designed to balance out the lost revenue from income taxes partially. Instead, it was a strategic decision by the government to accept a reduction in tax revenue as a trade-off for potentially higher economic activity and to maintain the Territory's appeal as a low-tax jurisdiction. This adjustment in tax policy was integral to the British Virgin Islands' broader financial strategy. </p><p>The tax is paid at a graduated rate depending upon the size of the employer. The current rates (as at June 2007) are 10% for small employers<sup id="cite_ref-8" class="reference"><a href="#cite_note-8"><span class="cite-bracket">[</span>8<span class="cite-bracket">]</span></a></sup> and 14% for larger employers. 8% of the total remuneration is deduction from the employee, the remainder of the liability is met by the employer. The first US$10,000 of remuneration are free from payroll tax. </p> <div class="mw-heading mw-heading2"><h2 id="Stamp_duty">Stamp duty</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_the_British_Virgin_Islands&action=edit&section=2" title="Edit section: Stamp duty"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Certain limited transactions in the British Virgin Islands are still subject to <a href="/wiki/Stamp_duty" title="Stamp duty">stamp duty</a>.<sup id="cite_ref-9" class="reference"><a href="#cite_note-9"><span class="cite-bracket">[</span>9<span class="cite-bracket">]</span></a></sup> The main application of the stamp duty legislation relates to transfers of <a href="/wiki/Real_estate" title="Real estate">real estate</a>, or transfers of <a href="/wiki/Stock" title="Stock">shares</a> in companies which own real estate. The rate of stamp duty on such transactions varies according to the status of the transferee; if the transferee is a <a href="/wiki/Belonger" class="mw-redirect" title="Belonger">Belonger</a>, then stamp duty on land transfers is assessed at 4%; if the transferee is a Non-Belonger, it is assessed at 12%. </p><p>The whole concept of belonging is quite complicated in the British Virgin Islands jurisdiction, but generally, the term refers to either people of the BVI origin or individuals who have been for any reason granted long-term residence. It should not be mistaken for <a href="/wiki/Citizenship" title="Citizenship">citizenship</a> and similarly, being a Belonger does not grant one a <a href="/wiki/Citizenship" title="Citizenship">citizenship</a>. </p><p>The payment of stamp duty tends to be typically required for instruments rather than transactions. If the particular document that should be properly sealed, has not been sealed appropriately, it cannot be accepted at the Land Registry or cannot be used as documentation in legal matters.<sup id="cite_ref-10" class="reference"><a href="#cite_note-10"><span class="cite-bracket">[</span>10<span class="cite-bracket">]</span></a></sup> </p><p>The legislation also includes a number of "rump" taxes that were imposed many years ago and subsist only due to a lack of attention in relation to updating legislation; the amounts involved are tiny, and are never enforced in practice. For example, <a href="/wiki/Charterparty" title="Charterparty">charterparties</a> are technically subject to stamp duty at a rate of 50¢ in the British Virgin Islands, but despite the flourishing <a href="/wiki/Bareboat_charter" title="Bareboat charter">bareboat charter</a> industry stamp duty is rarely if ever paid by charterers. </p><p>Separately, the British Virgin Islands also imposes various documentary duties which are described as being distinct from stamp duty on various classes of instrument: </p> <ul><li>Cheque duty is assessed at 10¢ on each <a href="/wiki/Negotiable_instrument" title="Negotiable instrument">negotiable instrument</a> (including <a href="/wiki/Traveller%27s_cheque" title="Traveller's cheque">traveller's cheques</a>) presented for payment within the Territory.<sup id="cite_ref-11" class="reference"><a href="#cite_note-11"><span class="cite-bracket">[</span>11<span class="cite-bracket">]</span></a></sup></li> <li><a href="/wiki/Trust_instrument" title="Trust instrument">Trust instruments</a> are assessed with trust duty of US$200 (unless they are <a href="/wiki/Charitable_trust" title="Charitable trust">charitable trusts</a> or <a href="/wiki/Bare_trust" title="Bare trust">bare trusts</a>).<sup id="cite_ref-12" class="reference"><a href="#cite_note-12"><span class="cite-bracket">[</span>12<span class="cite-bracket">]</span></a></sup></li></ul> <p>The reason for not referring to these documentary taxes as stamp duty was that under the old <a href="/wiki/International_Business_Companies_Act" title="International Business Companies Act">International Business Companies Act</a> (Cap 291), companies incorporated under that Act were exempt from stamp duty, and so to retain the payment obligations for those companies, they were referred to as 'cheque duty' and 'trust duty' respectively. </p> <div class="mw-heading mw-heading2"><h2 id="Land_tax_and_house_tax">Land tax and house tax</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_the_British_Virgin_Islands&action=edit&section=3" title="Edit section: Land tax and house tax"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Real estate in the British Virgin Islands is subject to nominal taxation.<sup id="cite_ref-13" class="reference"><a href="#cite_note-13"><span class="cite-bracket">[</span>13<span class="cite-bracket">]</span></a></sup> Because the amounts payable are so small, it is not uncommon for householders to not pay the tax at all, and then discharge all back taxes and penalties when they come to sell their property. The total tax on residential properties rarely exceeds US$100 per annum. The tax costs more to collect than it raises. During the Territory's last review of taxation, considerations were made to amend the law to <i>reduce</i> the amount of taxation collection due to a perception that it penalised second home owners (but not to abolish the taxes). </p><p>As with stamp duty, land tax rates are considerably higher for foreigners than for Belongers. </p> <ul><li>Belongers pay annually: <ul><li>US$10.00 for the first <a href="/wiki/Acre" title="Acre">acre</a>, or part thereof, and</li> <li>US$3.00 for each subsequent acre, or part thereof.</li></ul></li> <li>Non-Belongers pay annually: <ul><li>US$50 for the first half acre, or part thereof,</li> <li>US$150 for the second half acre, or part thereof, and</li> <li>US$50 for each subsequent half acre.</li></ul></li></ul> <p>House tax is paid at the same rate for all persons, and is it assessed at 1.5% of the annual <a href="/wiki/Rental_value" title="Rental value">rental value</a> of the house. There is a general perception that rental values for owner-occupied homes tend to be assessed as being lower than their actual true market rental value. </p> <div class="mw-heading mw-heading2"><h2 id="Customs_duties">Customs duties</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_the_British_Virgin_Islands&action=edit&section=4" title="Edit section: Customs duties"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p><a href="/wiki/Imports" class="mw-redirect" title="Imports">Imports</a> into the British Virgin Islands are, subject to certain limited exceptions,<sup id="cite_ref-14" class="reference"><a href="#cite_note-14"><span class="cite-bracket">[</span>14<span class="cite-bracket">]</span></a></sup> subject to <a href="/wiki/Import_tariff" class="mw-redirect" title="Import tariff">import duty</a>.<sup id="cite_ref-15" class="reference"><a href="#cite_note-15"><span class="cite-bracket">[</span>15<span class="cite-bracket">]</span></a></sup> Although this raises a modest amount of government revenue, it tends to be used as a political tool, and to prevent excessive competition with local retailers from the nearby <a href="/wiki/U.S._Virgin_Islands" class="mw-redirect" title="U.S. Virgin Islands">U.S. Virgin Islands</a>. Customs duties are applied ad valorem, which means that they are determined as a percentage of the value of the products, and their rates might change based on the kind of commodities being imported.<sup id="cite_ref-16" class="reference"><a href="#cite_note-16"><span class="cite-bracket">[</span>16<span class="cite-bracket">]</span></a></sup> </p><p>These levies must be administered and collected by the BVI Customs Department. They are essential to controlling global trade and bringing in money for the state.<sup id="cite_ref-17" class="reference"><a href="#cite_note-17"><span class="cite-bracket">[</span>17<span class="cite-bracket">]</span></a></sup> In the British Virgin Islands, money from customs duties helps to finance a range of government programs and infrastructure initiatives.<sup id="cite_ref-18" class="reference"><a href="#cite_note-18"><span class="cite-bracket">[</span>18<span class="cite-bracket">]</span></a></sup> </p><p>It's important to remember that import and export companies, as well as customers who buy imported items, may be impacted by customs tariffs in the British Virgin Islands.<sup id="cite_ref-19" class="reference"><a href="#cite_note-19"><span class="cite-bracket">[</span>19<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading2"><h2 id="EU_Withholding_tax">EU Withholding tax</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_the_British_Virgin_Islands&action=edit&section=5" title="Edit section: EU Withholding tax"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <style data-mw-deduplicate="TemplateStyles:r1236090951">.mw-parser-output .hatnote{font-style:italic}.mw-parser-output div.hatnote{padding-left:1.6em;margin-bottom:0.5em}.mw-parser-output .hatnote i{font-style:normal}.mw-parser-output .hatnote+link+.hatnote{margin-top:-0.5em}@media print{body.ns-0 .mw-parser-output .hatnote{display:none!important}}</style><div role="note" class="hatnote navigation-not-searchable">See also: <a href="/wiki/European_Union_withholding_tax" title="European Union withholding tax">European Union withholding tax</a></div> <p>In common with most <a href="/wiki/British_Overseas_Territories" title="British Overseas Territories">British Overseas Territories</a>, the British Virgin Islands had the EU <a href="/wiki/Withholding_tax" class="mw-redirect" title="Withholding tax">withholding tax</a> imposed upon it in relation to interest payments in the jurisdiction which are payable to <a href="/wiki/Natural_person" title="Natural person">natural persons</a> who are resident within the <a href="/wiki/European_Union" title="European Union">European Union</a>.<sup id="cite_ref-20" class="reference"><a href="#cite_note-20"><span class="cite-bracket">[</span>20<span class="cite-bracket">]</span></a></sup> The withholding tax was not mandatory; depositors can elect not to pay it by agreeing to full disclosure of their account information to the revenue authorities in their country of residence. The implication is that the withholding tax is only applied to those who are not properly declaring their income in their home countries. However, payment of the withholding tax does not exempt the income from any applicable income taxes in the home jurisdiction; there is no <a href="/wiki/Double_taxation" title="Double taxation">double taxation</a> relief under the relevant legislation. </p><p>The amounts raised by the EU withholding tax to date have been extremely modest.<sup id="cite_ref-21" class="reference"><a href="#cite_note-21"><span class="cite-bracket">[</span>21<span class="cite-bracket">]</span></a></sup> There are two likely reasons for this; firstly, for an Offshore Financial Centre, the British Virgin Islands has an underdeveloped banking infrastructure compared to (for example) the <a href="/wiki/Cayman_Islands" title="Cayman Islands">Cayman Islands</a> or <a href="/wiki/Jersey" title="Jersey">Jersey</a> and so comparatively modest sums are deposited in the Territory's banks; secondly, the withholding tax only affects deposits held by natural persons – because most offshore tax structuring involves the use of either an <a href="/wiki/Offshore_company" title="Offshore company">offshore company</a> or an <a href="/wiki/Offshore_trust" title="Offshore trust">offshore trust</a>, this usually takes it outside the scope of the tax. </p><p>The EU Withholding tax was abolished in favor of disclosure of information with effect from 1 January 2012.<sup id="cite_ref-22" class="reference"><a href="#cite_note-22"><span class="cite-bracket">[</span>22<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading2"><h2 id="Tax_Treaties_and_Agreements">Tax Treaties and Agreements</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_the_British_Virgin_Islands&action=edit&section=6" title="Edit section: Tax Treaties and Agreements"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>The British Virgin Islands holds a strategic position in the global financial landscape, characterized by its favorable tax regime and commitment to international cooperation in tax matters. The territory has pursued a proactive approach to entering into tax treaties and agreements with other jurisdictions, aimed at promoting transparency, preventing double taxation, and fostering cooperation in tax-related issues. </p><p>The British Virgin Islands has engaged in bilateral and multilateral agreements to facilitate tax cooperation and information exchange with other countries and jurisdictions. These agreements enhance the territory's credibility as a responsible financial center and provide a framework for addressing cross-border tax-related challenges. </p><p>One significant aspect of the British Virgin Islands' approach to international tax treaties is the negotiation of double taxation treaties. These treaties aim to eliminate the potential for double taxation of income earned by residents of one jurisdiction in another jurisdiction. By establishing clear rules for the allocation of taxing rights and providing mechanisms for resolving disputes, double taxation treaties contribute to a more efficient and equitable tax system. </p><p>In line with global efforts to combat tax evasion and promote transparency, the British Virgin Islands has actively participated in initiatives for the exchange of tax information. The territory has entered into agreements, such as Tax Information Exchange Agreements and the Common Reporting Standard, which facilitate the automatic exchange of financial account information with other jurisdictions. These agreements enable tax authorities to access relevant information to ensure compliance with tax laws and combat illicit financial activities. </p><p>Beyond addressing specific tax issues, the British Virgin Islands' tax treaties and agreements also serve to promote broader cooperation in tax matters. Through mechanisms for mutual assistance and collaboration, the territory seeks to build trust and strengthen relationships with other countries and jurisdictions. This collaborative approach contributes to the stability and integrity of the global tax system while supporting the territory's position as a leading international financial center. <a rel="nofollow" class="external text" href="https://www.gov.uk/government/publications/british-virgin-islands-tax-treaties">British Virgin Islands: tax treaties</a><a rel="nofollow" class="external text" href="https://bviita.vg/tax-information-exchange-agreements/">Tax Information Exchange Agreements</a><a rel="nofollow" class="external text" href="https://www.ukpropertyaccountants.co.uk/uk-british-virgin-islands-tax-information-double-taxation-agreement/">UK-BVI Tax Information Exchange & Double Taxation Agreements</a> </p> <div class="mw-heading mw-heading2"><h2 id="Tax_Education_and_Awareness">Tax Education and Awareness</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_the_British_Virgin_Islands&action=edit&section=7" title="Edit section: Tax Education and Awareness"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Tax education and awareness play a vital role in fostering compliance, transparency, and accountability in the British Virgin Islands. Initiatives aimed at educating residents, businesses, and investors about tax laws, obligations, and responsibilities are essential for building a culture of tax compliance and promoting a fair and equitable tax system. Various stakeholders, including government agencies, industry associations, and civil society organizations, have implemented educational programs, workshops, and outreach efforts to enhance tax literacy and awareness. </p><p>The government of the British Virgin Islands has taken proactive steps to promote tax education and awareness among its citizens and residents. The International Tax Authority (ITA), in collaboration with other government agencies, organizes educational seminars, workshops, and public forums to provide information on tax laws, regulations, and compliance requirements. These initiatives aim to empower individuals and businesses with the knowledge and resources needed to fulfill their tax obligations and navigate the tax system effectively. </p><p>Industry associations and professional bodies in the British Virgin Islands play a crucial role in promoting tax education and awareness within their respective sectors. Organizations such as the BVI International Financial Centre, the British Virgin Islands Bar Association, and the British Virgin Islands Association of Compliance Officers regularly conduct training programs, webinars, and conferences on tax-related topics. These initiatives help professionals stay informed about changes in tax laws, regulatory developments, and best practices in tax compliance. </p><p>Civil society organizations also contribute to tax education and awareness efforts in the British Virgin Islands. Non-governmental organizations, community groups, and advocacy organizations organize outreach activities, public awareness campaigns, and educational resources to inform the public about tax-related issues and promote fiscal responsibility. By engaging with diverse stakeholders and raising awareness about tax matters, Civil society organizations play a vital role in building a more informed and engaged citizenry. </p><p>Collaborative efforts between government agencies, industry associations, and civil society organizations have led to the development of joint initiatives and partnerships aimed at enhancing tax education and awareness in the British Virgin Islands. Public-private partnerships leverage the resources, expertise, and networks of different stakeholders to reach a wider audience and deliver more effective educational programs and outreach activities. By working together, stakeholders can maximize their impact and address the diverse needs of the community. <a rel="nofollow" class="external text" href="https://www.bvifsc.vg/news/industry-updates/bvi-fsc-newsletter-may-2023">BVI FSC Newsletter: May 2023 | British Virgin Islands Financial Services Commission</a> </p> <div class="mw-heading mw-heading2"><h2 id="Anti-avoidance_Rules">Anti-avoidance Rules</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_the_British_Virgin_Islands&action=edit&section=8" title="Edit section: Anti-avoidance Rules"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>British Virgin Islands is a country famous for having very favorable tax policies, earning the title of a tax haven. What contributes to this state is the absence of a transfer pricing rule, a deduction limitation rule or any anti-hybrid rules. The country does not follow any general anti-avoidance rule. </p><p>There is a set of commonly named relevant activities, this set includes activities in following branches: banking, insurance, finance and leasing, shipping, holding, distribution, fund management, headquarters, holding, intellectual property and lastly service center. The Economic Substance (ESA) requires all foreign companies, limited partnerships acting in the British Virgin Islands to follow the prescribed requirements by the ESA. In other words, all legal entities must annually provide enough information and documentation so that the International Tax Authority can verify and assess whether the entity is engaged in relevant activities. </p><p>The British Virgin Islands does not have any tax treaties. However, it has signed multiple information-exchange agreements, including the Multilateral Convention on Mutual Administrative Assistance in Tax Matters or the Multilateral Competent Authority Agreement on Automatic Exchange of Financial Account Information.<sup id="cite_ref-23" class="reference"><a href="#cite_note-23"><span class="cite-bracket">[</span>23<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading2"><h2 id="Tax_Enforcement_and_Compliance">Tax Enforcement and Compliance</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_the_British_Virgin_Islands&action=edit&section=9" title="Edit section: Tax Enforcement and Compliance"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Tax enforcement and compliance play a crucial role in maintaining the integrity and effectiveness of the British Virgin Islands' tax regime. The territory has implemented robust mechanisms and processes to monitor and enforce tax laws, investigate non-compliance, and impose penalties or sanctions on offenders. </p><p>The British Virgin Islands has established dedicated tax authorities and regulatory bodies responsible for overseeing tax compliance and enforcement. These include the International Tax Authority (ITA), the Financial Services Commission (FSC), and the Attorney General's Chambers. These agencies work collaboratively to ensure adherence to tax laws and regulations. </p><p>Tax authorities in the British Virgin Islands employ various methods to monitor tax compliance among individuals, businesses, and other entities. This includes conducting audits, reviewing financial records, and analyzing tax returns to identify discrepancies or irregularities. Additionally, the territory participates in international initiatives for the exchange of tax information, enabling authorities to access relevant data to verify compliance. </p><p>In cases of suspected non-compliance or tax evasion, tax authorities in the British Virgin Islands have the authority to initiate investigations and enforcement actions. This may involve conducting inquiries, gathering evidence, and taking legal measures to enforce tax laws. Depending on the severity of the violation, offenders may face penalties, fines, or legal consequences. </p><p>Audits and investigations play a pivotal role in ensuring tax compliance and detecting instances of non-compliance. Tax authorities conduct audits to assess the accuracy and completeness of tax returns, identify potential areas of risk, and verify compliance with tax laws. Investigations are initiated in response to suspected violations and may involve extensive inquiries, interviews, and data analysis to uncover evidence of wrongdoing. </p><p>Individuals or entities found to be in breach of tax laws in the British Virgin Islands may face penalties or sanctions imposed by tax authorities. These penalties may include monetary fines, interest on unpaid taxes, or legal consequences such as prosecution or civil litigation. Penalties for non-compliance with economic substance obligations and requirements can be severe. The maximum penalty is $400,000. Which is not very common, usually it is about $20,000. The severity of penalties depends on factors such as the nature and extent of the violation, the taxpayer's compliance history, and mitigating circumstances. <a rel="nofollow" class="external text" href="https://www.lexology.com/library/detail.aspx?g=56e5f58f-6603-443f-ad0e-6fa4bd7359f4">At a glance: economic substance enforcement and compliance in British Virgin Islands</a> </p> <div class="mw-heading mw-heading2"><h2 id="Impact_of_Global_Tax_Reforms">Impact of Global Tax Reforms</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_the_British_Virgin_Islands&action=edit&section=10" title="Edit section: Impact of Global Tax Reforms"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>The British Virgin Islands operates within a dynamic global tax landscape that is subject to ongoing reforms and regulatory changes. The territory's tax system and offshore financial industry are significantly influenced by key developments in international tax policy, including initiatives proposed by organizations such as the Organisation for Economic Co-operation and Development (OECD) and the European Union. Understanding the potential impact of these global tax reforms is essential for policymakers, businesses, and stakeholders in the British Virgin Islands. </p><p>The OECD's Pillar One and Pillar Two proposals represent significant efforts to address challenges related to the taxation of multinational corporations in the digital age and combat base erosion and profit shifting. Pillar One focuses on allocating taxing rights and revising international tax rules to ensure that multinational corporations pay taxes where they generate value, particularly in the digital economy. Pillar Two aims to establish a global minimum tax rate and introduce rules to prevent the erosion of tax bases. </p><p>The implementation of these OECD proposals could have implications for the British Virgin Islands’ tax system and offshore financial industry. As a jurisdiction that attracts significant foreign investment and hosts numerous multinational entities, they may need to adjust its tax policies and regulations to align with international standards and address concerns related to tax avoidance and profit shifting. </p><p>The EU has also been proactive in introducing tax initiatives aimed at promoting tax transparency, combating tax evasion, and ensuring fair taxation within the European Single Market. These initiatives include directives on mandatory disclosure rules, cross-border tax rulings, and the EU list of non-cooperative jurisdictions for tax purposes. </p><p>While the British Virgin Islands is not part of the EU, developments in EU tax policy can indirectly affect the territory's tax system and financial industry. Increased scrutiny on tax matters and regulatory harmonization within the EU may influence the behavior of investors, businesses, and financial institutions operating in or interacting with them. </p><p>Regulatory changes in major financial centers, such as the United States, the United Kingdom, and Switzerland, can also impact the British Virgin Islands’ tax policies and competitiveness. These changes may include amendments to tax laws, updates to anti-money laundering and counter-terrorism financing regulations, and shifts in global tax planning strategies. </p><p>For example, initiatives such as the US Foreign Account Tax Compliance Act (FATCA) and the UK's Criminal Finances Act have implications for entities and individuals with connections to the British Virgin Islands. Compliance with these regulations may require adjustments to reporting requirements, due diligence procedures, and tax planning strategies. <a rel="nofollow" class="external text" href="https://www.bvibeacon.com/global-tax-launches/">As global tax launches, impact here unclear - The BVI Beacon</a><a rel="nofollow" class="external text" href="https://www.linkedin.com/pulse/paradise-lost-gained-untold-impact-global-tax-reforms-vivek--gpmfc">Paradise Lost or Gained? The Untold Impact of Global Tax Reforms on Your Offshore Wealth</a> </p> <div class="mw-heading mw-heading2"><h2 id="Miscellaneous_other_taxes">Miscellaneous other taxes</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_the_British_Virgin_Islands&action=edit&section=11" title="Edit section: Miscellaneous other taxes"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>The British Virgin Islands has a number of other minor taxes and levies. These include: </p> <ul><li>Car tax, under the Self-Drive vehicles (Rentals) (Taxation) Act (Cap 210)</li> <li>Hotel tax, under the Hotel Accommodation Taxation Act (Cap 205)</li> <li>Petroleum income tax, under the Petroleum Income Tax Act (Cap 209)</li> <li>Passenger tax, under the Passengers Tax Act (Cap 208)</li> <li>A tax is assessed on charterers, although it is characterised as a "permit" under the Cruising Permits Act (Cap 207)</li></ul> <p>In addition there are a huge number of miscellaneous Governmental fees and charges which are levied pursuant to the Statutory Rates, Fees and Charges Act, 2005. </p> <div class="mw-heading mw-heading2"><h2 id="See_also">See also</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_the_British_Virgin_Islands&action=edit&section=12" title="Edit section: See also"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <ul><li><a href="/wiki/Law_of_the_BVI#Tax_law" class="mw-redirect" title="Law of the BVI">British Virgin Islands tax law</a></li></ul> <div class="mw-heading mw-heading2"><h2 id="References">References</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_the_British_Virgin_Islands&action=edit&section=13" title="Edit section: References"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <style data-mw-deduplicate="TemplateStyles:r1239543626">.mw-parser-output .reflist{margin-bottom:0.5em;list-style-type:decimal}@media screen{.mw-parser-output .reflist{font-size:90%}}.mw-parser-output .reflist .references{font-size:100%;margin-bottom:0;list-style-type:inherit}.mw-parser-output .reflist-columns-2{column-width:30em}.mw-parser-output .reflist-columns-3{column-width:25em}.mw-parser-output .reflist-columns{margin-top:0.3em}.mw-parser-output .reflist-columns ol{margin-top:0}.mw-parser-output .reflist-columns li{page-break-inside:avoid;break-inside:avoid-column}.mw-parser-output .reflist-upper-alpha{list-style-type:upper-alpha}.mw-parser-output .reflist-upper-roman{list-style-type:upper-roman}.mw-parser-output .reflist-lower-alpha{list-style-type:lower-alpha}.mw-parser-output .reflist-lower-greek{list-style-type:lower-greek}.mw-parser-output .reflist-lower-roman{list-style-type:lower-roman}</style><div class="reflist"> <div class="mw-references-wrap mw-references-columns"><ol class="references"> <li id="cite_note-1"><span class="mw-cite-backlink"><b><a href="#cite_ref-1">^</a></b></span> <span class="reference-text">Compared to, for example, the <a href="/wiki/Internal_Revenue_Code" title="Internal Revenue Code">tax code of the United States</a>, which is approximately 70,000 pages. <style data-mw-deduplicate="TemplateStyles:r1238218222">.mw-parser-output cite.citation{font-style:inherit;word-wrap:break-word}.mw-parser-output .citation q{quotes:"\"""\"""'""'"}.mw-parser-output .citation:target{background-color:rgba(0,127,255,0.133)}.mw-parser-output .id-lock-free.id-lock-free a{background:url("//upload.wikimedia.org/wikipedia/commons/6/65/Lock-green.svg")right 0.1em center/9px no-repeat}.mw-parser-output .id-lock-limited.id-lock-limited a,.mw-parser-output .id-lock-registration.id-lock-registration a{background:url("//upload.wikimedia.org/wikipedia/commons/d/d6/Lock-gray-alt-2.svg")right 0.1em center/9px no-repeat}.mw-parser-output .id-lock-subscription.id-lock-subscription a{background:url("//upload.wikimedia.org/wikipedia/commons/a/aa/Lock-red-alt-2.svg")right 0.1em center/9px no-repeat}.mw-parser-output .cs1-ws-icon a{background:url("//upload.wikimedia.org/wikipedia/commons/4/4c/Wikisource-logo.svg")right 0.1em center/12px no-repeat}body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-free a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-limited a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-registration a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-subscription a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .cs1-ws-icon a{background-size:contain;padding:0 1em 0 0}.mw-parser-output .cs1-code{color:inherit;background:inherit;border:none;padding:inherit}.mw-parser-output .cs1-hidden-error{display:none;color:var(--color-error,#d33)}.mw-parser-output .cs1-visible-error{color:var(--color-error,#d33)}.mw-parser-output .cs1-maint{display:none;color:#085;margin-left:0.3em}.mw-parser-output .cs1-kern-left{padding-left:0.2em}.mw-parser-output .cs1-kern-right{padding-right:0.2em}.mw-parser-output .citation .mw-selflink{font-weight:inherit}@media screen{.mw-parser-output .cs1-format{font-size:95%}html.skin-theme-clientpref-night .mw-parser-output .cs1-maint{color:#18911f}}@media screen and (prefers-color-scheme:dark){html.skin-theme-clientpref-os .mw-parser-output .cs1-maint{color:#18911f}}</style><cite class="citation web cs1"><a rel="nofollow" class="external text" href="http://politics.usnews.com/opinion/blogs/mary-kate-cary/2010/4/21/how-confusing-is-the-tax-code-even-the-irs-chief-gets-help.html">"How Confusing is the Tax Code? Even the IRS Chief Gets Help"</a>. 21 April 2010.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=How+Confusing+is+the+Tax+Code%3F+Even+the+IRS+Chief+Gets+Help&rft.date=2010-04-21&rft_id=http%3A%2F%2Fpolitics.usnews.com%2Fopinion%2Fblogs%2Fmary-kate-cary%2F2010%2F4%2F21%2Fhow-confusing-is-the-tax-code-even-the-irs-chief-gets-help.html&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATaxation+in+the+British+Virgin+Islands" class="Z3988"></span></span> </li> <li id="cite_note-2"><span class="mw-cite-backlink"><b><a href="#cite_ref-2">^</a></b></span> <span class="reference-text">Income Tax Act (Cap 206); income tax was reduced to zero when the payroll tax was introduced. Foreign earned income was previously taxed on a remittance basis.</span> </li> <li id="cite_note-3"><span class="mw-cite-backlink"><b><a href="#cite_ref-3">^</a></b></span> <span class="reference-text">Deloitte."International Tax British Virgin Islands Highlights 2022" March 2022. Retrieved 26 April 2022 from: <a rel="nofollow" class="external free" href="https://www2.deloitte.com/content/dam/Deloitte/global/Documents/Tax/dttl-tax-britishvirginislandshighlights-2022.pdf">https://www2.deloitte.com/content/dam/Deloitte/global/Documents/Tax/dttl-tax-britishvirginislandshighlights-2022.pdf</a></span> </li> <li id="cite_note-4"><span class="mw-cite-backlink"><b><a href="#cite_ref-4">^</a></b></span> <span class="reference-text">See for example, <a href="/wiki/Oecd#OECD_List_of_Unco-operative_Tax_Havens" class="mw-redirect" title="Oecd">OECD list of uncooperative tax havens (2000)</a>, the <a href="/wiki/Tax_haven#Modern_developments" title="Tax haven">Dorgan-Levin-Feingold bill</a>, and <a rel="nofollow" class="external text" href="http://www.internationalmonetaryfund.com/external/np/mae/oshore/2000/eng/back.htm#table1">the official IMF list</a> <a rel="nofollow" class="external text" href="https://web.archive.org/web/20070927201811/http://www.internationalmonetaryfund.com/external/np/mae/oshore/2000/eng/back.htm#table1">Archived</a> 27 September 2007 at the <a href="/wiki/Wayback_Machine" title="Wayback Machine">Wayback Machine</a>.</span> </li> <li id="cite_note-5"><span class="mw-cite-backlink"><b><a href="#cite_ref-5">^</a></b></span> <span class="reference-text">Maverick J.B."Top 10 Offshore Tax Havens in the Caribbean" Investopedia. February 2021. Retrieved 26 April 2022 from: <a rel="nofollow" class="external free" href="https://www.investopedia.com/articles/personal-finance/100715/top-10-caribbean-tax-havens.asp#citation-9">https://www.investopedia.com/articles/personal-finance/100715/top-10-caribbean-tax-havens.asp#citation-9</a></span> </li> <li id="cite_note-6"><span class="mw-cite-backlink"><b><a href="#cite_ref-6">^</a></b></span> <span class="reference-text">"Deemed employment" broadly encompasses (i), partners in a <a href="/wiki/Partnership" title="Partnership">partnership</a>, (ii) <a href="/wiki/Board_of_directors" title="Board of directors">directors</a> or (iii) <a href="/wiki/Stockholder" class="mw-redirect" title="Stockholder">shareholders</a> of a <a href="/wiki/Company_law" class="mw-redirect" title="Company law">company</a> who are actively involved in running the business and are not solely passive investors.</span> </li> <li id="cite_note-7"><span class="mw-cite-backlink"><b><a href="#cite_ref-7">^</a></b></span> <span class="reference-text">Payroll Taxes Act 2004</span> </li> <li id="cite_note-8"><span class="mw-cite-backlink"><b><a href="#cite_ref-8">^</a></b></span> <span class="reference-text">A small employer (defined in the Act as a "class 1 employer" is one which has a payroll of less than US$150,000, a turnover of less than US$300,000 and fewer than 7 employees or "deemed employees" in total.</span> </li> <li id="cite_note-9"><span class="mw-cite-backlink"><b><a href="#cite_ref-9">^</a></b></span> <span class="reference-text">Stamp Act (Cap 202)</span> </li> <li id="cite_note-10"><span class="mw-cite-backlink"><b><a href="#cite_ref-10">^</a></b></span> <span class="reference-text">Olsen C. "Private Client Guide 2022 – British Virgin Islands (Legal 500)." January 2022. Retrieved 26 April 2022 from: <a rel="nofollow" class="external free" href="https://www.careyolsen.com/briefings/private-client-guide-2022-british-virgin-islands-legal-500">https://www.careyolsen.com/briefings/private-client-guide-2022-british-virgin-islands-legal-500</a></span> </li> <li id="cite_note-11"><span class="mw-cite-backlink"><b><a href="#cite_ref-11">^</a></b></span> <span class="reference-text">Cheque Duty Act (Cap 201)</span> </li> <li id="cite_note-12"><span class="mw-cite-backlink"><b><a href="#cite_ref-12">^</a></b></span> <span class="reference-text">Trustee Act (Cap 303)</span> </li> <li id="cite_note-13"><span class="mw-cite-backlink"><b><a href="#cite_ref-13">^</a></b></span> <span class="reference-text">Land and House Tax Act (Cap 207)</span> </li> <li id="cite_note-14"><span class="mw-cite-backlink"><b><a href="#cite_ref-14">^</a></b></span> <span class="reference-text">Computer equipment being one notable one.</span> </li> <li id="cite_note-15"><span class="mw-cite-backlink"><b><a href="#cite_ref-15">^</a></b></span> <span class="reference-text">Customs Duties Act (Cap 105)</span> </li> <li id="cite_note-16"><span class="mw-cite-backlink"><b><a href="#cite_ref-16">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.wto.org/english/tratop_e/cusval_e/cusval_info_e.htm">"WTO | Customs Valuation - Technical Information"</a>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=WTO+%26%23124%3B+Customs+Valuation+-+Technical+Information&rft_id=https%3A%2F%2Fwww.wto.org%2Fenglish%2Ftratop_e%2Fcusval_e%2Fcusval_info_e.htm&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATaxation+in+the+British+Virgin+Islands" class="Z3988"></span></span> </li> <li id="cite_note-17"><span class="mw-cite-backlink"><b><a href="#cite_ref-17">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="http://www.bvi.gov.vg/departments/her-majestys-customs">"His Majesty's Customs | Government of the Virgin Islands"</a>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=His+Majesty%27s+Customs+%26%23124%3B+Government+of+the+Virgin+Islands&rft_id=http%3A%2F%2Fwww.bvi.gov.vg%2Fdepartments%2Fher-majestys-customs&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATaxation+in+the+British+Virgin+Islands" class="Z3988"></span></span> </li> <li id="cite_note-18"><span class="mw-cite-backlink"><b><a href="#cite_ref-18">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://bvi.gov.vg/sites/default/files/2024_budget_estimates_final.pdf">"2024 budget estimates"</a> <span class="cs1-format">(PDF)</span>. <i>bvi.gov.vg</i>. Government of the Virgin Island.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=bvi.gov.vg&rft.atitle=2024+budget+estimates&rft_id=https%3A%2F%2Fbvi.gov.vg%2Fsites%2Fdefault%2Ffiles%2F2024_budget_estimates_final.pdf&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATaxation+in+the+British+Virgin+Islands" class="Z3988"></span></span> </li> <li id="cite_note-19"><span class="mw-cite-backlink"><b><a href="#cite_ref-19">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://bvi.gov.vg/media-centre/customs-duties-imports-reduced-5-percent-3-months">"Customs Duties on Imports Reduced to 5 Percent for 3 Months | Government of the Virgin Islands"</a>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Customs+Duties+on+Imports+Reduced+to+5+Percent+for+3+Months+%26%23124%3B+Government+of+the+Virgin+Islands&rft_id=https%3A%2F%2Fbvi.gov.vg%2Fmedia-centre%2Fcustoms-duties-imports-reduced-5-percent-3-months&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATaxation+in+the+British+Virgin+Islands" class="Z3988"></span></span> </li> <li id="cite_note-20"><span class="mw-cite-backlink"><b><a href="#cite_ref-20">^</a></b></span> <span class="reference-text">Mutual Legal Assistance (Tax Matters) (Amendment) Act 2005</span> </li> <li id="cite_note-21"><span class="mw-cite-backlink"><b><a href="#cite_ref-21">^</a></b></span> <span class="reference-text">The amounts collected have never exceeded US$100,000 in total; it is not clear whether it actually costs more to collect and police the tax than it actually raises.</span> </li> <li id="cite_note-22"><span class="mw-cite-backlink"><b><a href="#cite_ref-22">^</a></b></span> <span class="reference-text">Mutual Legal Assistance (Tax Matters) (Automatic Exchange of Information) Order, 2011</span> </li> <li id="cite_note-23"><span class="mw-cite-backlink"><b><a href="#cite_ref-23">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www2.deloitte.com/content/dam/Deloitte/global/Documents/Tax/dttl-tax-britishvirginislandshighlights-2022.pdf">"International Tax British Virgin Islands Highlights 2022"</a> <span class="cs1-format">(PDF)</span>. March 2022<span class="reference-accessdate">. Retrieved <span class="nowrap">26 April</span> 2022</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=International+Tax+British+Virgin+Islands+Highlights+2022&rft.date=2022-03&rft_id=https%3A%2F%2Fwww2.deloitte.com%2Fcontent%2Fdam%2FDeloitte%2Fglobal%2FDocuments%2FTax%2Fdttl-tax-britishvirginislandshighlights-2022.pdf&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATaxation+in+the+British+Virgin+Islands" class="Z3988"></span></span> </li> </ol></div></div> <div class="navbox-styles"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><style data-mw-deduplicate="TemplateStyles:r1236075235">.mw-parser-output .navbox{box-sizing:border-box;border:1px solid #a2a9b1;width:100%;clear:both;font-size:88%;text-align:center;padding:1px;margin:1em auto 0}.mw-parser-output .navbox .navbox{margin-top:0}.mw-parser-output .navbox+.navbox,.mw-parser-output .navbox+.navbox-styles+.navbox{margin-top:-1px}.mw-parser-output .navbox-inner,.mw-parser-output .navbox-subgroup{width:100%}.mw-parser-output .navbox-group,.mw-parser-output .navbox-title,.mw-parser-output .navbox-abovebelow{padding:0.25em 1em;line-height:1.5em;text-align:center}.mw-parser-output .navbox-group{white-space:nowrap;text-align:right}.mw-parser-output .navbox,.mw-parser-output .navbox-subgroup{background-color:#fdfdfd}.mw-parser-output .navbox-list{line-height:1.5em;border-color:#fdfdfd}.mw-parser-output .navbox-list-with-group{text-align:left;border-left-width:2px;border-left-style:solid}.mw-parser-output tr+tr>.navbox-abovebelow,.mw-parser-output tr+tr>.navbox-group,.mw-parser-output tr+tr>.navbox-image,.mw-parser-output tr+tr>.navbox-list{border-top:2px solid #fdfdfd}.mw-parser-output .navbox-title{background-color:#ccf}.mw-parser-output .navbox-abovebelow,.mw-parser-output .navbox-group,.mw-parser-output .navbox-subgroup .navbox-title{background-color:#ddf}.mw-parser-output .navbox-subgroup .navbox-group,.mw-parser-output .navbox-subgroup .navbox-abovebelow{background-color:#e6e6ff}.mw-parser-output .navbox-even{background-color:#f7f7f7}.mw-parser-output .navbox-odd{background-color:transparent}.mw-parser-output .navbox .hlist td dl,.mw-parser-output .navbox .hlist td ol,.mw-parser-output .navbox .hlist td ul,.mw-parser-output .navbox td.hlist dl,.mw-parser-output .navbox td.hlist ol,.mw-parser-output .navbox td.hlist ul{padding:0.125em 0}.mw-parser-output .navbox .navbar{display:block;font-size:100%}.mw-parser-output .navbox-title .navbar{float:left;text-align:left;margin-right:0.5em}body.skin--responsive .mw-parser-output .navbox-image img{max-width:none!important}@media print{body.ns-0 .mw-parser-output .navbox{display:none!important}}</style></div><div role="navigation" class="navbox" aria-labelledby="Taxation_in_North_America" style="padding:3px"><table class="nowraplinks mw-collapsible mw-collapsed navbox-inner" style="border-spacing:0;background:transparent;color:inherit"><tbody><tr><th scope="col" class="navbox-title" colspan="2"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1239400231"><div class="navbar plainlinks hlist navbar-mini"><ul><li class="nv-view"><a href="/wiki/Template:North_America_topic" title="Template:North America topic"><abbr title="View this template">v</abbr></a></li><li class="nv-talk"><a href="/wiki/Template_talk:North_America_topic" title="Template talk:North America topic"><abbr title="Discuss this template">t</abbr></a></li><li class="nv-edit"><a href="/wiki/Special:EditPage/Template:North_America_topic" title="Special:EditPage/Template:North America topic"><abbr title="Edit this template">e</abbr></a></li></ul></div><div id="Taxation_in_North_America" style="font-size:114%;margin:0 4em">Taxation in North America</div></th></tr><tr><th scope="row" class="navbox-group" style="width:1%">Sovereign states</th><td class="navbox-list-with-group navbox-list navbox-odd hlist" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/w/index.php?title=Taxation_in_Antigua_and_Barbuda&action=edit&redlink=1" class="new" title="Taxation in Antigua and Barbuda (page does not exist)">Antigua and Barbuda</a></li> <li><a href="/wiki/Taxation_in_the_Bahamas" title="Taxation in the Bahamas">Bahamas</a></li> <li><a href="/wiki/Taxation_in_Barbados" class="mw-redirect" title="Taxation in Barbados">Barbados</a></li> <li><a href="/w/index.php?title=Taxation_in_Belize&action=edit&redlink=1" class="new" title="Taxation in Belize (page does not exist)">Belize</a></li> <li><a href="/wiki/Taxation_in_Canada" title="Taxation in Canada">Canada</a></li> <li><a href="/w/index.php?title=Taxation_in_Costa_Rica&action=edit&redlink=1" class="new" title="Taxation in Costa Rica (page does not exist)">Costa Rica</a></li> <li><a href="/wiki/Taxation_in_Cuba" title="Taxation in Cuba">Cuba</a></li> <li><a href="/w/index.php?title=Taxation_in_Dominica&action=edit&redlink=1" class="new" title="Taxation in Dominica (page does not exist)">Dominica</a></li> <li><a href="/w/index.php?title=Taxation_in_the_Dominican_Republic&action=edit&redlink=1" class="new" title="Taxation in the Dominican Republic (page does not exist)">Dominican Republic</a></li> <li><a href="/w/index.php?title=Taxation_in_El_Salvador&action=edit&redlink=1" class="new" title="Taxation in El Salvador (page does not exist)">El Salvador</a></li> <li><a href="/w/index.php?title=Taxation_in_Grenada&action=edit&redlink=1" class="new" title="Taxation in Grenada (page does not exist)">Grenada</a></li> <li><a href="/w/index.php?title=Taxation_in_Guatemala&action=edit&redlink=1" class="new" title="Taxation in Guatemala (page does not exist)">Guatemala</a></li> <li><a href="/w/index.php?title=Taxation_in_Haiti&action=edit&redlink=1" class="new" title="Taxation in Haiti (page does not exist)">Haiti</a></li> <li><a href="/w/index.php?title=Taxation_in_Honduras&action=edit&redlink=1" class="new" title="Taxation in Honduras (page does not exist)">Honduras</a></li> <li><a href="/wiki/Taxation_in_Jamaica" class="mw-redirect" title="Taxation in Jamaica">Jamaica</a></li> <li><a href="/w/index.php?title=Taxation_in_Mexico&action=edit&redlink=1" class="new" title="Taxation in Mexico (page does not exist)">Mexico</a></li> <li><a href="/w/index.php?title=Taxation_in_Nicaragua&action=edit&redlink=1" class="new" title="Taxation in Nicaragua (page does not exist)">Nicaragua</a></li> <li><a href="/wiki/Taxation_in_Panama" class="mw-redirect" title="Taxation in Panama">Panama</a></li> <li><a href="/w/index.php?title=Taxation_in_Saint_Kitts_and_Nevis&action=edit&redlink=1" class="new" title="Taxation in Saint Kitts and Nevis (page does not exist)">Saint Kitts and Nevis</a></li> <li><a href="/w/index.php?title=Taxation_in_Saint_Lucia&action=edit&redlink=1" class="new" title="Taxation in Saint Lucia (page does not exist)">Saint Lucia</a></li> <li><a href="/w/index.php?title=Taxation_in_Saint_Vincent_and_the_Grenadines&action=edit&redlink=1" class="new" title="Taxation in Saint Vincent and the Grenadines (page does not exist)">Saint Vincent and the Grenadines</a></li> <li><a href="/w/index.php?title=Taxation_in_Trinidad_and_Tobago&action=edit&redlink=1" class="new" title="Taxation in Trinidad and Tobago (page does not exist)">Trinidad and Tobago</a></li> <li><a href="/wiki/Taxation_in_the_United_States" title="Taxation in the United States">United States</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%"><div style="display: inline-block; line-height: 1.2em; padding: .1em 0;">Dependencies and<br />other territories</div></th><td class="navbox-list-with-group navbox-list navbox-even hlist" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/w/index.php?title=Taxation_in_Anguilla&action=edit&redlink=1" class="new" title="Taxation in Anguilla (page does not exist)">Anguilla</a></li> <li><a href="/w/index.php?title=Taxation_in_Aruba&action=edit&redlink=1" class="new" title="Taxation in Aruba (page does not exist)">Aruba</a></li> <li><a href="/wiki/Taxation_in_Bermuda" title="Taxation in Bermuda">Bermuda</a></li> <li><a href="/w/index.php?title=Taxation_in_Bonaire&action=edit&redlink=1" class="new" title="Taxation in Bonaire (page does not exist)">Bonaire</a></li> <li><a class="mw-selflink selflink">British Virgin Islands</a></li> <li><a href="/w/index.php?title=Taxation_in_the_Cayman_Islands&action=edit&redlink=1" class="new" title="Taxation in the Cayman Islands (page does not exist)">Cayman Islands</a></li> <li><a href="/w/index.php?title=Taxation_in_Cura%C3%A7ao&action=edit&redlink=1" class="new" title="Taxation in Curaçao (page does not exist)">Curaçao</a></li> <li><a href="/wiki/Taxation_in_Greenland" title="Taxation in Greenland">Greenland</a></li> <li><a href="/w/index.php?title=Taxation_in_Guadeloupe&action=edit&redlink=1" class="new" title="Taxation in Guadeloupe (page does not exist)">Guadeloupe</a></li> <li><a href="/w/index.php?title=Taxation_in_Martinique&action=edit&redlink=1" class="new" title="Taxation in Martinique (page does not exist)">Martinique</a></li> <li><a href="/w/index.php?title=Taxation_in_Montserrat&action=edit&redlink=1" class="new" title="Taxation in Montserrat (page does not exist)">Montserrat</a></li> <li><a href="/wiki/Taxation_in_Puerto_Rico" title="Taxation in Puerto Rico">Puerto Rico</a></li> <li><a href="/w/index.php?title=Taxation_in_Saint_Barth%C3%A9lemy&action=edit&redlink=1" class="new" title="Taxation in Saint Barthélemy (page does not exist)">Saint Barthélemy</a></li> <li><a href="/w/index.php?title=Taxation_in_the_Collectivity_of_Saint_Martin&action=edit&redlink=1" class="new" title="Taxation in the Collectivity of Saint Martin (page does not exist)">Saint Martin</a></li> <li><a href="/w/index.php?title=Taxation_in_Saint_Pierre_and_Miquelon&action=edit&redlink=1" class="new" title="Taxation in Saint Pierre and Miquelon (page does not exist)">Saint Pierre and Miquelon</a></li> <li><a href="/w/index.php?title=Taxation_in_Saba_(island)&action=edit&redlink=1" class="new" title="Taxation in Saba (island) (page does not exist)">Saba</a></li> <li><a href="/w/index.php?title=Taxation_in_Sint_Eustatius&action=edit&redlink=1" class="new" title="Taxation in Sint Eustatius (page does not exist)">Sint Eustatius</a></li> <li><a href="/w/index.php?title=Taxation_in_Sint_Maarten&action=edit&redlink=1" class="new" title="Taxation in Sint Maarten (page does not exist)">Sint Maarten</a></li> <li><a href="/w/index.php?title=Taxation_in_the_Turks_and_Caicos_Islands&action=edit&redlink=1" class="new" title="Taxation in the Turks and Caicos Islands (page does not exist)">Turks and Caicos Islands</a></li> <li><a href="/w/index.php?title=Taxation_in_the_United_States_Virgin_Islands&action=edit&redlink=1" class="new" title="Taxation in the United States Virgin Islands (page does not exist)">United States Virgin Islands</a></li></ul> </div></td></tr></tbody></table></div>    </div><noscript><img src="https://login.wikimedia.org/wiki/Special:CentralAutoLogin/start?type=1x1" alt="" width="1" height="1" style="border: none; position: absolute;"></noscript> <div class="printfooter" data-nosnippet="">Retrieved from "<a dir="ltr" href="https://en.wikipedia.org/w/index.php?title=Taxation_in_the_British_Virgin_Islands&oldid=1255180742">https://en.wikipedia.org/w/index.php?title=Taxation_in_the_British_Virgin_Islands&oldid=1255180742</a>"</div></div> <div id="catlinks" class="catlinks" data-mw="interface"><div id="mw-normal-catlinks" class="mw-normal-catlinks"><a href="/wiki/Help:Category" title="Help:Category">Categories</a>: <ul><li><a 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