Home Acts & Rules DTAA Tax Information Exchange Agreements (TIEA) British Virgin Islands This
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Article 2 - JURISDICTION - British Virgin IslandsExtract ARTICLE 2 JURISDICTION To enable the appropriate implementation of this Agreement, information shall be provided in accordance with this Agreement by the competent authority of the Requested Party: ( a ) without regard to whether the person to whom the information relates is a resident or citizen of a Party, or whether the person by whom the information is held is a resident or citizen of a Party; and ( b ) provided that the information is present within the territory, or in the possession or control of a person subject to the jurisdiction, of the Requested Party.
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