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.
Esheria Regulatory Atlas
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
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.
British Indian Ocean Territory
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.
British Indian Ocean Territory
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.
British Indian Ocean Territory
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.
British Indian Ocean Territory
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.
British Indian Ocean Territory
6 provisions
This Code sets the criminal procedure rules for the Territory, including arrest, bail, trial, evidence, sentencing, appeals, and fixed penalty offences.