(September 12, 2014)

Today the Japanese Ministry of Finance announced that on September 11, 2014 mutual notification procedures were completed for the entry into force of the Agreement between the Government of Japan and the Government of the British Virgin Islands for the Exchange of Information relating to Tax Matters, which was signed on June 18, 2014.

Therefore, this Agreement will enter into force on October 11, 2014 and will have effect: 

  1. with respect to criminal tax matters, from October 11, 2014 without regard to the taxable year to which the matter relates; and
  2. with respect to all other matters, for all requests made but only in respect of taxable years beginning on or after October 11, 2014 or, where there is no taxable year, in respect of taxes levied on or after October 11, 2014.

Click here for the text of the TIEA between Japan and the British Virgin Islands as published on the website of the Japanese Ministry of Finance, which will open in a new window. Click here for the Japanese version of this TIEA.

 

 

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