Les îles Vierges britanniques (IVB) adopte des exigences de substance économique
Les îles Vierges britanniques (IVB) adopts economic substance requirements applicable from 1 janvier 2019 (with a six-month transitional period for existing legal entities) if it conducts any of the following “relevant activities”:
- activité bancaire
- insurance business
- fund management business
- finance and leasing business
- affaires du siège
- entreprise d'expédition
- holding business
- entreprise de propriété intellectuelle
- distribution and service centre business.
If the economic substance fail, the BVI non-resident company needs to show that it is resident (and taxed) in another jurisdiction. Companies registered in the BVI are widely used in Hong Kong.