Tax law in British Indian Ocean Territory | Esheria Regulatory Atlas

Esheria Regulatory Atlas

Tax law in British Indian Ocean Territory

Tax administration, corporate taxation, duties, reporting, and statutory liabilities. These records come from release legal-2026.07.26-907 and link directly to stored legal text.

6 matching statutes

  • British Indian Ocean Territory

    The Taxation Ordinance 1981 G.2

    1 provisions

    This provision says laws in the Territory cannot be used to impose income tax, corporation tax, capital gains tax, or similar taxes on income, profits, gains, or capital.

    Ordinance Open & Chat
  • British Indian Ocean Territory

    The Companies Ordinance 1981 G.3

    1 provisions

    A body corporate, or an entity treated as a body corporate for tax purposes in another territory, is not to be regarded as resident in the Territory.

    Ordinance Open & Chat
  • British Indian Ocean Territory

    The Currency Ordinance 1981 G.4

    1 provisions

    Courts or Government officials may accept payment in other currencies when money is owed to the Crown, if the currency is freely circulating in the Territory and acceptable to them.

    Ordinance Open & Chat
  • British Indian Ocean Territory

    The Courts Ordinance 1983 B.1

    1 provisions

    This ordinance sets up the Territory’s courts, gives the Supreme Court and Magistrate’s Court their core powers, and sets rules for appointments, appeals, court process, and legal practitioners.

    Ordinance Open & Chat
  • British Indian Ocean Territory

    The Crown Proceedings Ordinance 1984 D.2

    1 provisions

    This Ordinance sets the rules for suing and being sued by the Crown, including where cases must be filed, how documents are served, and limits on remedies against the Crown.

    Ordinance Open & Chat
  • British Indian Ocean Territory

    The Criminal Procedure Code 2019 C.8

    6 provisions

    This Code sets the criminal procedure rules for the Territory, including arrest, bail, trial, evidence, sentencing, appeals, and fixed penalty offences.