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;
(乙) tax assessments, demands, or evidence of payment issued by the competent tax authority of the other jurisdiction;
(c) 向另一司法管辖区的主管税务机关提交纳税申报表;
或者
(d) 其他司法管辖区主管税务机关发布的裁决.

如果 BVI 公司需要在 BVI 本身以外的其他司法管辖区注册为税务居民公司, 然后 首先加入英属维尔京群岛根本没有意义, 其他司法管辖区的本地公司更为直接…

BVI = 最佳涂漆岛屿.