Transcription of Guide to Economic Substance in the BVI
{{id}} {{{paragraph}}}
Example: dental hygienist
Guide to Economic Substance in the BVI
To Economic Substance in the 1 Table of ContentsOverview ..2 Scope of the ESA ..2 Exempt Entities ..2 Financial Period ..2 Tax Residency ..3 Proof of Foreign Tax Residency ..3 Relevant Activities ..4 Satisfying the Economic Substance Test ..7 Self-Reporting Regime ..8 The BOSS Act ..8 Reporting Requirements.. 8 Submission of Self-Assessment Information ..9 Requirement to Provide Information ..9 Reporting Timelines.
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.
Tags:
Information
Domain:
Source:
Link to this page:
Please notify us if you found a problem with this document: