Relationship dossier
British Virgin Islands
Switzerland
Relationship assessment
A tax-information exchange arrangement provides a concrete, though narrow, basis for cooperation.
British Virgin Islands toward Switzerland
+15The British Virgin Islands participates in a tax-information exchange arrangement with Switzerland. Its capacity to conduct external relations is shaped by its status as a British Overseas Territory.
Switzerland toward British Virgin Islands
+15Switzerland has a tax-information exchange arrangement with the British Virgin Islands, creating a formal channel for cooperation on tax matters.
Overall relationship
+15The bilateral relationship has a specific cooperative foundation in tax-information exchange, but the known engagement is narrow. The British Virgin Islands' constitutional status also shapes how its external relations are conducted.
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 and Switzerland have a bilateral tax-information exchange arrangement, providing a concrete channel for cooperation on tax matters. The British Virgin Islands is a British Overseas Territory, and its external relations are shaped by its constitutional relationship with the United Kingdom. The known tax arrangement supports a modestly cooperative assessment, while the broader scope of bilateral engagement is unclear.
Key developments
Switzerland and the British Virgin Islands signed a tax-information exchange agreement.
Major uncertainties
- The extent of practical use of the tax-information exchange arrangement is unclear.
- The division of responsibilities between the British Virgin Islands and the United Kingdom for implementing the arrangement is unclear.