Britanski Deviški otoki (BVI) sprejme zahteve glede ekonomske vsebine, ki veljajo od 1 januar 2019 (s šestmesečnim prehodnim obdobjem za obstoječe pravne osebe) če izvaja katero od naslednjih "ustreznih dejavnosti":
- bančno poslovanje
- insurance business
- fund management business
- finance and leasing business
- sedež poslovanja
- ladijski promet
- holding business
- poslovanje z intelektualno lastnino
- 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.