Britu Virdžīnu salas (BVI) pieņem ekonomiskās būtības prasības, kas piemērojamas no 1 janvārī 2019 (ar sešu mēnešu pārejas periodu esošajām juridiskajām personām) ja tā veic kādu no tālāk minētajām “attiecīgajām darbībām”:
- banking business
- insurance business
- fund management business
- finance and leasing business
- headquarters business
- shipping business
- holding business
- intellectual property business
- 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.