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of <h1>Article 5 of DTAA with British Virgin Islands: Protocol for Information Exchange on Tax Matters, Obligations, and Compliance.</h1> Article 5 of the Double Taxation Avoidance Agreement (DTAA) with the British Virgin Islands outlines the protocol for exchanging information upon request between contracting parties. The Requested Party must provide information for tax purposes regardless of its own needs or legal considerations. If necessary, the Requested Party is obligated to gather additional information using all relevant measures. Information can include bank details, ownership data, and more, except for publicly traded entities unless easily accessible. Requests must demonstrate relevance and adhere to domestic laws. The Requested Party must respond promptly, acknowledging receipt and addressing any issues within specified timeframes.
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