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2024/04/16 BVI Company Economic Substance Reporting

_____PPM NEWS_____

維京公司經濟實體申報

　　The BVI Economic Substance (Companies and Limited Partnership) Act, 2018 has been gazetted on 19 December 2018 and effective from 1 January 2019.
　　The BVI Economic Substance, which require entities carrying on specific types of business to demonstrate adequate economic substance in that jurisdiction.
　　A holding company with other form of investment (eg bonds, Treasure Bill) will take the entity outside the definition of “Holding Business”.



　　If your company is a tax resident outside of the BVI (except for jurisdictions included in the EU list of non-cooperative jurisdictions), the economic substance requirements do not apply to your company. To prove the non-resident status in BVI, the government of the BVI may require you to provide the satisfactory evidence.

　　For further inquiry please contact any PPM office near you.

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