因為 2019 英屬維爾京群島 (英屬維爾京群島) 已採用 Economic Substance (ES （英语）) 歐盟壓力下的法規 (歐盟). 它們適用於某些特定活動 (the “relevant activities”) 大多數人會使用 BVI 來 (即: 控股公司).
任何公司或有限合夥企業都必須證明:
- 在英屬維京群島具有經濟實質 (即: 當地員工和/或當地經理)
- or it is tax residence somewhere else than the BVI.
這沒有任何意義 (至少對大多數人來說) to hire local employees just for the sole purpose of creating an economic substance in the BVI. 雖然一些大公司可能會這樣做 (a big thanks to the EU for boosting the local BVI economy!).
The only option left is to show tax residence from somewhere else than the BVI.
國際稅務局 (義大利塔) 英屬維京群島的 is responsible for examining such declaration under Rule 3:
(一個) Certificates or letters issued by the competent tax authority of the other jurisdiction;
(乙) 稅務評估, 需求, or evidence of payment issued by the competent tax authority of the other jurisdiction;
(c) tax returns submitted to the competent tax authority of the other jurisdiction;
或者
(d) rulings issued by the competent tax authority of the other jurisdiction.
If a BVI company needs to register as a tax resident company in another jurisdiction than the BVI itself, 然後 it makes no sense to incorporate in the BVI at all in the first place, a local company in that other jurisdiction is more straight-forward…
BVI = Best Varnished Islands.