英屬維京群島 (英屬維爾京群島) 採用適用於下列日期的經濟實質要求 1 一月 2019 (現有法律實體有六個月的過渡期) 如果其進行以下任何“相關活動”:

• 銀行業務
• insurance business
• fund management business
• finance and leasing business
• 總部業務
• 航運業務
• holding business
• 智慧財產權業務
• 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.