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  4. Introduction to automatic exchange of information for BVI Investment Funds

Introduction to automatic exchange of information for BVI Investment Funds

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This guide provides a high level summary of the main obligations for BVI investment funds under BVI automatic exchange of information (AEOI) legislation.

Topics covered include:
  • The legislative framework
  • Funds as investment entities and therefore financial Institutions
  • Reporting financial institutions
  • Registration with the IRS
  • Registration with FARS and the principal point of contact
  • Identification of reportable accounts
  • Financial account
  • Specified persons or reportable persons
  • Reporting to the Tax Information Authority
  • FATCA and non-participating FIs
  • Review of fund documentation

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Authors
Philip Graham Harneys front portrait image on a grey background
Philip Graham
Partner | Funds & Regulatory | British Virgin Islands
Lewis Chong Harneys front portrait image on a grey background
Lewis Chong
Senior Counsel | Funds & Regulatory | Cayman Islands