Harneys is a full-service offshore law firm offering expert legal advice on the laws of jurisdictions including the British Virgin Islands, Cayman Islands, Luxembourg, and more. Established in 1960, the firm has grown to 11 global locations with over 180 lawyers, serving top law firms, financial institutions, investment funds, and high-net-worth individuals. Harneys provides comprehensive legal support across transactional, contentious, and private client matters, often in collaboration with Harneys Fiduciary, which delivers corporate and wealth management services. Known for its role in shaping offshore jurisprudence, the firm also advises on legislative developments and excels in handling complex cross-border transactions and disputes.
This guide presents a consolidation of the British Virgin
Islands Mutual Legal Assistance (Tax Matters) Act, 2003.
No. 18 of 2003
THE MUTUAL LEGAL ASSISTANCE (TAX MATTERS) ACT, 2003
Based on the Mutual Legal Assistance (Tax Matters) Act, 2003
(No. 18 of 2003) and amendments made by the Mutual Legal Assistance
(Tax Maters)(Amendment) Act, 2005 (No. 16 of
2005)("16/2005"), the Mutual Legal Assistance (Tax
Matters)(Amendment) Act, 2011 (No. 11 of
2011)("11/2011"), the Mutual Legal Assistance (Tax
Matters)(Amendment) Act, 2012 (No. 11 of
2012)("11/2012"), the Mutual Legal Assistance (Tax
Matters)(Amendment) Act, 2013 (No. 10 of 2013)("10/2013")
and the Mutual Legal Assistance (Tax Matters)(Amendment) Act, 2014
(No. 12 od 2014)("12/2014").
The content of this article is intended to provide a general
guide to the subject matter. Specialist advice should be sought
about your specific circumstances.
