On 18 June 2014, a tax information exchange agreement was signed between Japan and the British Virgin Islands. The agreement applies for all taxes of both countries
The agreement will enter into force 30 days after the ratification instruments are exchanged. It will apply for criminal tax matter from the date of its entry into force for requests related to any tax year, and will apply for all other tax matters for tax years beginning on or after the date of its entry into force.