Inland Revenue - Tax policy Tax Policy

News and information about the Government's tax policy work programme, including:
- proposed changes to the laws that Inland Revenue is responsible for
- updates on the progress of bills through Parliament
- policy announcements

British Virgin Islands

Tax information exchange agreement

Status: In force
Signed: 13 August 2009
In force: 23 December 2016
Effective: 1 January 2017
Legislation: Double Tax Agreements (British Virgin Islands) Order 2010 (New Zealand legislation website)
National interest
analysis:
PDF (80KB)

Supplementary agreement

Status: In force
Signed: 13 August 2009
In force: 23 December 2016
Effective: In New Zealand: for years of income beginning on or after 1 April 2017.
In the British Virgin Islands: for years of income beginning on or after 1 January 2017.
Legislation: Double Tax Agreements (British Virgin Islands) Order 2010 (New Zealand legislation website)

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