According to the information provided by the administering Power, Anguilla, along with the other United Kingdom Territories in the Caribbean, has agreed to implement the European Union Taxation of Savings Directive when it comes into effect in 2005.

5 Council directive 2003 96 EC of 27 October 2003 on restructuring the community framework for taxation of energy products and electricity.

(The European Union Directive on the Taxation of Savings Income provides for mandatory automatic exchange of information on certain cross border interest payments to individuals, except for three EU countries (Austria, Belgium and Luxembourg) and Switzerland, which have agreed for the interim period to adhere to the alternative method of a withholding tax, subject to the provisions of the Directive and the EU Switzerland agreement).

When fully enacted, the Business Companies Act will extend the zero tax regime currently enjoyed by IBCs to local companies and will bring the Territory into full compliance with the European Union (EU) Savings Tax Directive and EU Code of Conduct on Business Taxation, as required by the United Kingdom of all its Territories.17

Director General, International Taxation Department, State Administration of Taxation.

Unknown directive

In 1991, a new directive was incorporated into an Acquisition Directive.

Smart Taxation

2. Taxation

B. Taxation

Taxation system

Taxation policy

Add include directive

Several directives cover health service providers (Directive 77 452 EEC on nurses responsible for general care, Directive 78 1026 EEC on veterinary surgeons, Directive 80 154 EEC on midwives, Directive 85 433 EEC on pharmacists).

International taxation, etc.

See article 54 of Directive 2004 18 EC and article 56 of Directive 2004 17 EC.

1. Taxation and customs

Alternative types of taxation

V. Taxation of officials

There is no taxation.

Central Bank Governor directive No.

Directive on disposal of construction materials (Council Directive 91 689 EEC (OJ L 377, 31.12.1991, p.20))

In most countries, domestic savings contribute by far the larger part of the resources utilized for investment and are mainly mobilized through national fiscal and monetary policies, including equitable taxation and fiscal incentives.

See article 80(1) of Directive 2004 18 EC and article 71(1) of Directive 2004 17 EC.

See also the session.name configuration directive.

The publication of some additional information is encouraged, for example, in the EU public procurement directive (the EU directive ).

International Taxation and Global Development

Why Taxation Must Go Global

3. Investment and taxation laws

The 1998 Ottawa Taxation Framework Conditions provide that rules for the consumption taxation of cross border electronic commerce should result in taxation in the jurisdiction where the consumption takes place.

87. The Tribunal s system of legal assistance is chiefly governed by the Directive on the assignment of Defence Counsel (the Directive).

(i) A common environmental taxation structure

has adopted a state of the art legal framework for on and off shore petroleum production and taxation and a draft savings policy and associated Petroleum Fund Act consistent with the Extractive Industries Transparency Initiative (EITI) having embraced transparency principles even before EITI existed True to stated principles, the Government has adhered to a provisional savings policy for petroleum revenues ahead of the adoption of the permanent savings policy .

In July 2004, the Chief Minister responded to a statement made by the Under Secretary of State of the Foreign and Commonwealth Office regarding the effect of the European Union (EU) Savings Directive on the British Virgin Islands.

This directive needs to be set to 0.

This directive needs to be set to 0.

By default, the browscap directive is commented out.

The EU Public Procurement Directive, article 38 (6).

Article 54(7) of Directive 2004 18 EC.

The Directive was adopted on 24 October 1995.

Has lectured and written articles on taxation.

Taxation and determining location of the parties

Previous positions include Deputy Director, Division of International Fiscal Relations and Taxation for Non residents, Department of Taxation, Ministry of Finance.

Savings

The Government is also moving to implement the European Union s Capital Adequacy Directive (93 6 EC) and the Investment Services Directive (93 33 EC).