Guide to Economic Substance in the BVI

BVI Business Companies Act, 2004 [the BCA]) and limited partnerships, as well as foreign companies and foreign limited partnerships that are registered in the BVI (together, “legal entities”). The ESA does not apply to non-resident companies, non-resident limited partnerships or limited partnerships that do not have legal personality.

  Business, Economic, Companies, Substance, Bvi business companies act, Economic substance