DT20303 - Double Taxation Relief Manual: Guidance by country: Virgin Islands (British): Notes
»Ê¹ÚÌåÓýapp agreement is unusual in that it only covers UK income tax. It will also cover any other taxes similar to income tax which are imposed either by the UK or the British Virgin Islands after the date of signature of the agreement. »Ê¹ÚÌåÓýapp agreement covers the taxation of pensions, government service and students. »Ê¹ÚÌåÓýapp agreement does not have provisions dealing with dividends, interest and royalties.