Kepulauan British Virgin (BVI) mengguna pakai keperluan bahan ekonomi yang terpakai daripada 1 Januari 2019 (dengan tempoh peralihan enam bulan untuk entiti undang-undang sedia ada) jika ia menjalankan mana-mana "aktiviti berkaitan" berikut:
- perniagaan perbankan
- insurance business
- fund management business
- finance and leasing business
- perniagaan ibu pejabat
- perniagaan perkapalan
- holding business
- perniagaan harta intelek
- 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.