OECD (2015),
Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Virgin Islands (British) 2015 (Supplementary Report): Phase 2: Implementation of the Standard in Practice,
Global Forum on Transparency and Exchange of Information for Tax Purposes,
OECD Publishing, Paris,
https://doi.org/10.1787/d8f838b9-en.
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