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British Virgin Islands
Carey Olsen
This guidance note has been prepared in relation to: (1) the Economic Substance (Companies and Limited Partnerships) Act, 2018; (2) the Economic Substance...
Carey Olsen
This guide to Jersey's private client sector includes commentary on tax, trusts, foundations and private wealth structures used within the jurisdiction, including charitable or philanthropic structures.
Carey Olsen
This guide to the British Virgin Island's private client sector includes commentary on tax, trusts, foundations and private wealth structures used within the jurisdiction, including charitable...
Walkers
The Economic Substance (Companies and Limited Partnerships) Act, as amended (the "ESA"), requires BVI legal entities which engage in relevant activities to maintain economic substance in the BVI.
Conyers
BVI Economic Substance (Companies and Limited Partnerships) Act, Beneficial Ownership Secure Search System Act and Related Rules and Regulations...
Ogier
The Economic Substance (Companies and Limited Partnerships) Act, 2018 (the Act) came into force on 1 January 2019 (with certain retroactive revisions being made shortly thereafter) and ...
Carey Olsen
This guide to BVI's private client sector includes commentary on tax, trusts, foundations and private wealth structures used within the jurisdiction, including charitable or philanthropic structures.
Walkers
1.1 To what extent is domicile or habitual residence relevant in determining liability to taxation in your jurisdiction?...
Campbells
In response to the OECD's global Base Erosion and Profit Shifting ("BEPS") initiative and EU Code of Conduct Group substance requirements modelled on BEPS Action 5 ...
Morgan & Morgan
The British Virgin Islands (BVI) has passed legislation requiring certain legal entities carrying on relevant activities to demonstrate adequate economic substance in the BVI.
Fiduserve
The BVI Government introduced, with effect from 1 January 2019, a new legislation titled the Economic Substance (Companies and Limited Partnerships) Act 2018, requiring certain legal entities to demonstrate ...
Ogier
In response to the requirements of the EU Code of Conduct Group, the British Virgin Islands has enacted new legislation setting out an economic substance test for tax-resident entities.
Appleby
The British Virgin Islands (BVI) government has enacted legislation that will require certain BVI entities carrying on specified activities to have ‘adequate substance' in the BVI.
Ogier
Securitisation is, in its very basic terms, the process of taking an illiquid asset, or group of assets, and through financial engineering, transforming them into a security ...
Mourant Ozannes
This guide is intended to provide an overview of Investment Funds in the British Virgin Islands.
Harneys
Offshore companies, particularly those incorporated in the British Virgin Islands (BVI) or the Cayman Islands, are commonly used as vehicles to purchase and hold UK real estate.
Worldwide
Harneys
On 2 April 2024, the BVI International Tax Authority (ITA) published version four of its economic substance rules and explanatory notes (the Rules)...
Cayman Finance
The EU Council has listedAntigua and Barbuda, Belize and Seychelles as non-cooperative jurisdictions for tax purposes, while it removed the British Virgin Islands...
Ogier
Recent amendments to the BVI's guidance notes issued in connection with economic substance, as contained within the Rules in Economic Substance in the British Virgin Islands...
Harneys
A Double Tax Treaty between Cyprus and Iran will come into effect on 1 January 2018.
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