Relationship dossier
British Virgin Islands
Canada
Relationship assessment
Tax information exchange provides a concrete, limited area of Canada–BVI cooperation.
British Virgin Islands toward Canada
+15BVI authorities participate in tax information exchange with Canada under an agreement that enables the sharing of tax information.
Canada toward British Virgin Islands
+15Canada participates in tax information exchange with the British Virgin Islands under an agreement that enables the sharing of tax information.
Overall relationship
+15The relationship includes a practical tax-cooperation framework, while the United Kingdom retains responsibility for the British Virgin Islands’ foreign affairs. The scope of broader direct government cooperation is unclear.
How to read these scores
Scores are rough judgments, not objective measurements or current verification. Directional scores describe government policy and conduct, not public opinion. The overall score is an independent estimate, never an average.
- −100
- Extreme sustained hostility
- −50
- Substantially adversarial
- 0
- Mixed or neutral, supported by knowledge
- +50
- Substantially cooperative
- +100
- Exceptionally close sustained partnership
“Not assessed” means there is no recorded score. Pair existence makes no claim about diplomatic recognition or established relations.
Relationship context
Overview
The British Virgin Islands is a British Overseas Territory, and the United Kingdom retains responsibility for its foreign affairs. A concrete area of Canada–BVI cooperation is tax information exchange under an agreement that enables the Canadian and BVI authorities to share tax information. The extent of cooperation beyond this framework is unclear.
Key developments
Canada and the British Virgin Islands concluded a tax information exchange agreement.
Major uncertainties
- The scope and practical use of tax information exchange between the authorities are unclear.
- The extent of direct Canadian government engagement with the BVI government outside tax matters is unclear.