自从 2019 英属维尔京群岛 (英属维尔京群岛) 已采用经济实质 (ES) 欧盟压力下的监管 (欧盟). 它们适用于一些特定的活动 (这 “相关活动”) 大多数人会使用英属维尔京群岛 (IE: 控股公司).

任何公司或有限合伙企业都必须证明:

• it has an economic substance in the BVI (IE: local employees and/or local managers)
• or it is tax residence somewhere else than the BVI.

It would make no sense (at least to most people) to hire local employees just for the sole purpose of creating an economic substance in the BVI. Although some big corporations might do this (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.

The International Tax Authority (ITA) of the BVI is responsible for examining such declaration under Rule 3:

(一个) Certificates or letters issued by the competent tax authority of the other jurisdiction;
(b) tax assessments, demands, 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;
or
(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, then 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 = 最佳涂漆岛屿.