DT20303 - Double Taxation Relief Manual: Guidance by country: Virgin Islands (British): Notes

The 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. The agreement covers the taxation of pensions, government service and students. The agreement does not have provisions dealing with dividends, interest and royalties.