The British Virgin Islands

Jurisdiction Editor: Richard A. Peters, Harney Westwood & Riegels, PO Box 71, Craigmuir Chambers, Road Town, Tortola, British Virgin Islands Fax : + 1 284 494 6671 E-mail: richard.peters@harneys.com

Banks and Trust Companies Act, 1990 (as amended, 2011) BVI Business Companies Act, 2004 (as amended, 2009) Companies Act (as amended, 2004) Company Management Act, 1990 (as amended, 2010) Financial Services Commissions Act, 2001 (as amended, 2011) Financial Services (Exemptions) Regulations, 2007 (as amended, 2008) Financing and Money Services Act, 2009 Insolvency Act, 2003 (as amended, 2004) Insurance Act 2008 Insurance Regulations 2009 Memorandum of Understanding with Jersey – July 2007 Mutual Funds Regulations, 2010 (as amended, 2010) Mutual Legal Assistance (Tax Matters) Act, 2003 Mutual Legal Assistance (Tax Matters) Amendment Act, 2005 Partnership Act, 1996 (as amended, 2001) Property (Miscellaneous Provisions) Act, 2003 Securities and Investment Business Act, 2010 (as amended, 2010) Segregated Portfolio Companies Regulations, 2005 Trustee Ordinance (as amended, 2003) Virgin Islands Special Trusts Act, 2003

Tax Treaties

Australia - Administrative Agreement Denmark Denmark - Administrative Agreement Norway - Administrative Assistance Agreement Norway - Income Tax Agreement Sweden United Kingdom

Tax Information Exchange Agreements

Australia China, People's Republic of Denmark Finland France Ireland Ireland - Protocol Norway Sweden United Kingdom United States

Tax Information Exchange Agreements – Pending

Aruba Aruba - Protocol Czech Republic Faroe Islands Germany Greenland Iceland India Netherlands Netherlands - Protocol Netherlands Antilles Netherlands Antilles - Protocol New Zealand Portugal

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