British Virgin Islands: Updated CRS guidance notes
Tax authority of the British Virgin Islands (BVI) issued an updated version of the common reporting standard guidance notes
Tax authority of the British Virgin Islands (BVI) issued an updated version of the common
The tax authority of the British Virgin Islands (BVI) recently issued an updated version of the common reporting standard (CRS) guidance notes.
The updated sections include:
- Section 2.3 on BVI financial institutions
- Section 2.4.1 on the registration process
- Section 2.4.2 on the appointment of primary users and third parties
- Section 2.4.3 on the deregistration process
- Section 2.4.4 on reporting processes
- Section 10 on the treatment of undocumented accounts
Read a September 2022 report [PDF 204 KB] prepared by the KPMG member firm in the British Virgin Islands
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