Language requirement: assistance requests and responses under the tax treaty must be drafted in English. Requests for mutual assistance under the Double Taxation Avoidance Agreement involving the British Virgin Islands must be drafted and answered in English, establishing an English-language drafting requirement for both incoming requests and corresponding responses as a formal condition for processing and reciprocal handling of assistance-related correspondence under the treaty.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Language requirement: assistance requests and responses under the tax treaty must be drafted in English.
Requests for mutual assistance under the Double Taxation Avoidance Agreement involving the British Virgin Islands must be drafted and answered in English, establishing an English-language drafting requirement for both incoming requests and corresponding responses as a formal condition for processing and reciprocal handling of assistance-related correspondence under the treaty.
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