Déi britesch Virgin Islands (BVI) adoptéiert wirtschaftlech Substanz Ufuerderunge applicabel aus 1 Januar 2019 (mat enger sechs Méint Iwwergangsperiod fir bestehend legal Entitéite) wann et eng vun de folgende "relevant Aktivitéiten" mécht:
- Bankgeschäft
- insurance business
- fund management business
- finance and leasing business
- Haaptsëtz Affär
- Schëffer Affär
- holding business
- intellektuell Propriétéit Affär
- 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.