{"id":8193,"date":"2026-06-15T06:16:55","date_gmt":"2026-06-15T06:16:55","guid":{"rendered":"https:\/\/www.loebsmith.com\/briefing-note\/bvi-international-tax-authority-guidance-on-virrgin-economic-substance-filing-requirements\/"},"modified":"2026-06-24T08:35:34","modified_gmt":"2026-06-24T08:35:34","slug":"bvi-international-tax-authority-guidance-on-virrgin-economic-substance-filing-requirements","status":"publish","type":"briefing-note","link":"https:\/\/www.loebsmith.com\/cn\/briefing-note\/bvi-international-tax-authority-guidance-on-virrgin-economic-substance-filing-requirements\/","title":{"rendered":"\u82f1\u5c5e\u7ef4\u5c14\u4eac\u7fa4\u5c9b\u56fd\u9645\u7a0e\u52a1\u5c40\u5173\u4e8eVIRRGIN\u7ecf\u6d4e\u5b9e\u8d28\u7533\u62a5\u8981\u6c42\u6307\u5357"},"content":{"rendered":"<!-- Note Detail-->\n\n<section class=\"briefing-notes-detail insight-detail\">\n  <div class=\"container mx-auto py-3 md:py-5 xl:py-12 4xl:py-[80px]\" id=\"\">\n      <div class=\"container-md mx-auto flex flex-col lg:flex-row lg:justify-between space-y-[80px] lg:space-y-0 w-full lg:gap-x-5\">\n        <div class=\"lg:flex-1 lg:basis-[69.768%] lg:max-w-[69.768%]\">\n                                    <div class=\"content flex flex-col\">\n                                <div class=\"desc \">\n                  \n                  <p style=\"text-align: justify;\">\u82f1\u5c5e\u7ef4\u5c14\u4eac\u7fa4\u5c9b\u56fd\u9645\u7a0e\u52a1\u5c40\uff08\u201cITA\u201d\uff09\u901a\u8fc7\u865a\u62df\u7efc\u5408\u6ce8\u518c\u76d1\u7ba1\u901a\u7528\u4fe1\u606f\u7f51\u7edc\uff08\u201cVIRRGIN\u201d\uff09\u5f15\u5165\u4e86\u66f4\u65b0\u540e\u7684\u7ecf\u6d4e\u5b9e\u8d28\uff08\u201cES\u201d\uff09\u7533\u62a5\u7a0b\u5e8f\u8981\u6c42\u3002\u540c\u65f6\u53d1\u5e03\u7684<span style=\"color: #333399;\"><a style=\"color: #333399;\" href=\"https:\/\/bviita.vg\/blog\/2026\/02\/05\/virrgines-transactions\/\" target=\"_blank\" rel=\"noopener\">\u6307\u5357<\/a><\/span>\u9610\u660e\u4e86\u7ecf\u6d4e\u5b9e\u8d28\u7533\u62a5\u6240\u9700\u63d0\u4f9b\u7684\u4fe1\u606f\u548c\u6587\u4ef6\u3002<\/p>\n\n                <\/div>\n\n                              <\/div>\n                          <div class=\"content flex flex-col\">\n                \n                  <h2 class=\" text-black leading-[1.3] heading2-sm \">\u4eceBOSSs\u8fc7\u6e21\u5230VIRRGIN <\/h2>\n                                <div class=\"desc spacing-top\">\n                  \n                  <p style=\"text-align: justify;\">\u7ecf\u6d4e\u5b9e\u8d28\u7533\u62a5\u6846\u67b6\u5df2\u4ece\u53d7\u76ca\u6240\u6709\u6743\u5b89\u5168\u641c\u7d22\u7cfb\u7edf\uff08\u201c<strong>BOSSs<\/strong>\u201d\uff09\u8fc1\u79fb\u81f3VIRRGIN\uff0c\u540e\u8005\u4e8e2026\u5e741\u67082\u65e5\u6210\u4e3a\u6307\u5b9a\u7684\u7533\u62a5\u5e73\u53f0\u3002\u6b64\u6b21\u8fc7\u6e21\u4ec5\u4e3a\u7a0b\u5e8f\u53d8\u66f4\uff0c\u4e0d\u5f71\u54cd\u82f1\u5c5e\u7ef4\u5c14\u4eac\u7fa4\u5c9b\u7ecf\u6d4e\u5b9e\u8d28\u5236\u5ea6\u4e0b\u7684\u5b9e\u8d28\u6027\u8981\u6c42\u3002\u5b9e\u4f53\u4ecd\u987b\u9075\u5b88\u73b0\u6709\u7684\u6cd5\u5b9a\u4e49\u52a1\u3002<\/p>\n\n                <\/div>\n\n                              <\/div>\n                          <div class=\"content flex flex-col\">\n                \n                  <h2 class=\" text-black leading-[1.3] heading2-sm \">\u8d22\u52a1\u671f\u95f4<\/h2>\n                                <div class=\"desc spacing-top\">\n                  \n                  <p style=\"text-align: justify;\">\u7ecf\u6d4e\u5b9e\u8d28\u7684\u8bc4\u4f30\u4ee5\u8d22\u52a1\u671f\u95f4\u4e3a\u51c6\u3002 2020\u5e74\u300a<span style=\"color: #333399;\"><a style=\"color: #333399;\" href=\"https:\/\/www.bvifsc.vg\/sites\/default\/files\/economic_substance_companies_and_ltd_partnerships_act.pdf\" target=\"_blank\" rel=\"noopener\">\u7ecf\u6d4e\u5b9e\u8d28\uff08\u516c\u53f8\u548c\u6709\u9650\u5408\u4f19\u4f01\u4e1a\uff09\uff08\u4fee\u8ba2\uff09\u6cd5<\/a><\/span>\u300b\u7b2c4\u6761\u5c06\u201c\u8d22\u52a1\u671f\u95f4\u201d\u5b9a\u4e49\u4e3a\u4e0d\u8d85\u8fc7\u5341\u4e8c\u4e2a\u6708\u7684\u671f\u95f4\uff0c\u8be5\u671f\u95f4\u4ee5\u516c\u53f8\u6ce8\u518c\u6216\u6210\u7acb\u65e5\u671f\uff08\u9488\u5bf92019\u5e741\u67081\u65e5\u53ca\u4e4b\u540e\u6210\u7acb\u7684\u5b9e\u4f53\uff09\u6216\u73b0\u6709\u5b9e\u4f53\u7684\u89c4\u5b9a\u8d77\u59cb\u65e5\u671f\uff08\u5df2\u901a\u77e5ITA\uff09\u4e3a\u57fa\u51c6\u786e\u5b9a\u3002ITA\u53ef\u4ee5\u6279\u51c6\u5bf9\u8d22\u52a1\u671f\u95f4\u7684\u53d8\u66f4\uff0c\u4f46\u53d8\u66f4\u540e\u7684\u671f\u95f4\u4e0d\u5f97\u8d85\u8fc7\u5341\u4e8c\u4e2a\u6708\u3002<\/p>\n\n                <\/div>\n\n                              <\/div>\n                          <div class=\"content flex flex-col\">\n                \n                  <h2 class=\" text-black leading-[1.3] heading2-sm \">\u62a5\u544a\u8981\u6c42<\/h2>\n                                <div class=\"desc spacing-top\">\n                  \n                  <p>VIRRGIN\u6846\u67b6\u89c4\u5b9a\u4e86\u7ecf\u6d4e\u5b9e\u8d28\u7533\u62a5\u7684\u5f3a\u5236\u6027\u6570\u636e\u5b57\u6bb5\uff0c\u5305\u62ec\u4e0e\u76f8\u5173\u6d3b\u52a8\u3001\u62a5\u544a\u671f\u95f4\u548c\u8fd0\u8425\u6570\u636e\u76f8\u5173\u7684\u4fe1\u606f\u3002\u53d7\u76ca\u6240\u6709\u6743\u8be6\u60c5\uff08\u5305\u62ec\u9002\u7528\u7684\u7eb3\u7a0e\u4eba\u8bc6\u522b\u53f7\uff0c\u5982\u9002\u7528\uff09\uff0c\u4e5f\u53ef\u80fd\u9700\u8981\u63d0\u4f9b\u3002<\/p>\n\n                <\/div>\n\n                              <\/div>\n                          <div class=\"content flex flex-col\">\n                \n                  <h2 class=\" text-black leading-[1.3] heading2-sm \">\u8865\u5145\u4fe1\u606f<\/h2>\n                                <div class=\"desc spacing-top\">\n                  \n                  <p>\u63d0\u4ea4\u7684\u6587\u4ef6\u53ef\u80fd\u9700\u8981\u63d0\u4f9b\u8865\u5145\u6587\u4ef6\u4ee5\u8bc1\u5b9e\u6240\u63d0\u4ea4\u7684\u7ecf\u6d4e\u5b9e\u8d28\u58f0\u660e\u3002\u5b9e\u4f53\u5fc5\u987b\u786e\u4fdd\u6240\u63d0\u4f9b\u7684\u4fe1\u606f\u80fd\u591f\u4e0e\u76f8\u5173\u8bb0\u5f55\u8fdb\u884c\u6838\u5b9e\u3002\u8981\u6c42\u63d0\u4f9b\u652f\u6301\u6027\u6587\u4ef6\u65e8\u5728\u63d0\u9ad8\u6240\u63d0\u4ea4\u6570\u636e\u7684\u51c6\u786e\u6027\u3001\u4e00\u81f4\u6027\u548c\u53ef\u9760\u6027\u3002<\/p>\n\n                <\/div>\n\n                              <\/div>\n                          <div class=\"content flex flex-col\">\n                \n                  <h2 class=\" text-black leading-[1.3] heading2-sm \">\u5408\u89c4\u6027\u5f71\u54cd<\/h2>\n                                <div class=\"desc spacing-top\">\n                  \n                  <p>\u867d\u7136\u5b9e\u8d28\u6027\u7684\u7ecf\u6d4e\u5b9e\u8d28\u4e49\u52a1\u4fdd\u6301\u4e0d\u53d8\uff0c\u4f46VIRRGIN\u6846\u67b6\u66f4\u52a0\u5f3a\u8c03\u7ed3\u6784\u5316\u62a5\u544a\u3001\u6570\u636e\u5b8c\u6574\u6027\u548c\u6587\u4ef6\u652f\u6301\u3002\u5404\u5b9e\u4f53\u5e94\u7ef4\u62a4\u5065\u5168\u7684\u8bb0\u5f55\u4fdd\u5b58\u7cfb\u7edf\uff0c\u4ee5\u786e\u4fdd\u53ca\u65f6\u63d0\u4f9b\u5b8c\u6574\u51c6\u786e\u7684\u4fe1\u606f\uff0c\u5e76\u964d\u4f4e\u540e\u7eed\u67e5\u8be2\u6216\u66f4\u6b63\u7533\u62a5\u7684\u98ce\u9669\u3002<\/p>\n<p style=\"text-align: justify;\">\n<p><a href=\"https:\/\/www.loebsmith.com\/wp-content\/uploads\/2026\/06\/Revised-BVI-ITA-Guidance-on-VIRRGIN-Economic-Substance-Filing-Requirements-CN-Final.pdf\"><span style=\"font-size: 18pt;\"><strong><span style=\"color: #333399;\">\u67e5\u770b\u5168\u6587<\/span><\/strong><\/span><\/a><\/p>\n<p style=\"text-align: justify;\"><strong><em>\u672c\u51fa\u7248\u7269\u5e76\u975e\u65e8\u5728\u66ff\u4ee3\u5177\u4f53\u7684\u6cd5\u5f8b\u5efa\u8bae\u6216\u6cd5\u5f8b\u610f\u89c1\u3002\u5982\u9700\u66f4\u591a\u4fe1\u606f\u6216\u5177\u4f53\u7684\u6cd5\u5f8b\u5efa\u8bae\uff0c\u8bf7\u8054\u7cfb\uff1a<\/em><\/strong><\/p>\n<p><em>E: <\/em><span style=\"color: #333399;\"><a style=\"color: #333399;\" href=\"mailto:gary.smith@loebsmith.com\"><em>gary.smith@loebsmith.com<\/em><\/a><\/span><br \/>\n<em>E: <\/em><span style=\"color: #333399;\"><a style=\"color: #333399;\" href=\"mailto:robert.farrell@loebsmith.com\"><em>robert.farrell@loebsmith.com<\/em><\/a><\/span><br \/>\n<a href=\"mailto:elizabeth.kenny@loebsmith.com\"><em>E: <span style=\"color: #333399;\">elizabeth.kenny@loebsmith.com<\/span><\/em><\/a><br \/>\n<em>E: <\/em><span style=\"color: #333399;\"><a style=\"color: #333399;\" href=\"mailto:vanisha.harjani@loebsmith.com\"><em>vanisha.harjani@loebsmith.com<\/em><\/a><\/span><br \/>\n<em>E: <\/em><a href=\"mailto:vivian.huang@loebsmith.com\"><em><span style=\"color: #333399;\">vivian.huang@loebsmith.com<\/span><\/em><\/a><br \/>\n<em>E: <\/em><span style=\"color: #333399;\"><a style=\"color: #333399;\" href=\"mailto:faye.huang@loebsmith.com\"><em>faye.huang@loebsmith.com<\/em><\/a><\/span><br \/>\n<em>E: <\/em><span style=\"color: #333399;\"><a style=\"color: #333399;\" href=\"mailto:yun.sheng@loebsmith.com\"><em>yun.sheng@loebsmith.com<\/em><\/a><\/span><\/p>\n\n                <\/div>\n\n                              <\/div>\n                              <\/div>\n        \n                  <aside class=\" flex flex-col gap-7 lg:flex-1 xl:basis-[24.42%] xl:max-w-[24.42%]\">\n\n                          <div class=\" bg-[#FAFAFA] p-7 px-5 4xl:px-7 \">\n                <div class=\" flex flex-col gap-7\">\n                  <div class=\"flex gap-2.5\">\n                    <img decoding=\"async\" src=\"https:\/\/www.loebsmith.com\/wp-content\/themes\/loeb-smith\/public\/images\/home\/download.png\" alt=\"Download Resource\" class=\"size-max \" \/>\n                    <h2 class=\" text-[#6C6C6C] uppercase leading-normal tracking-[0.4px]\">Download Resource<\/h2>\n                  <\/div>\n                  <div class=\"btn-wrapper\">\n                    <a href=\"https:\/\/www.loebsmith.com\/wp-content\/uploads\/2026\/06\/Legal-Briefing-BVI-ITA-Guidance-on-VIRRGIN-Economic-Substance-Filing-Requirements.pdf\" class=\"btn btn-primary\" download>View Full PDF<\/a>\n                  <\/div>\n                <\/div>\n              <\/div>\n                        \n                          <div class=\" bg-[#FAFAFA] p-7 px-5 4xl:px-7\">\n                <div class=\" flex space-x-2.5\">\n                  <img decoding=\"async\" src=\"https:\/\/www.loebsmith.com\/wp-content\/themes\/loeb-smith\/public\/images\/home\/people.png\" alt=\"Author\" class=\"size-max\" \/>\n                  <h2 class=\"text-[#6C6C6C] heading5 uppercase tracking-[0.4px]\">Author<\/h2>\n                <\/div>\n\n                <div class=\" mt-7 flex flex-col space-y-4\">\n                                        <a href=\"https:\/\/www.loebsmith.com\/cn\/people\/gary-smith\/\">\n                        <div class=\" flex space-x-3 items-center\">\n                          <img decoding=\"async\" src=\"https:\/\/www.loebsmith.com\/wp-content\/uploads\/2025\/09\/07-Gary-Smith.jpg\" alt=\"Gary Smith\" class=\"size-8 4xl:size-12 rounded-full\" \/>\n                          <span class=\"text-[#3B3B3B] heading6 font-bold leading-normal block\">Gary Smith<\/span>\n                        <\/div>\n                      <\/a>\n                                          <a href=\"https:\/\/www.loebsmith.com\/cn\/people\/robert-farrell\/\">\n                        <div class=\" flex space-x-3 items-center\">\n                          <img decoding=\"async\" src=\"https:\/\/www.loebsmith.com\/wp-content\/uploads\/2025\/09\/12-Robert-Farrell.jpg\" alt=\"Robert Farrell\" class=\"size-8 4xl:size-12 rounded-full\" \/>\n                          <span class=\"text-[#3B3B3B] heading6 font-bold leading-normal block\">Robert Farrell<\/span>\n                        <\/div>\n                      <\/a>\n                                          <a href=\"https:\/\/www.loebsmith.com\/cn\/people\/elizabeth-kenny\/\">\n                        <div class=\" flex space-x-3 items-center\">\n                          <img decoding=\"async\" src=\"https:\/\/www.loebsmith.com\/wp-content\/uploads\/2025\/09\/Liz2.jpg\" alt=\"|||Elizabeth Kenny\" class=\"size-8 4xl:size-12 rounded-full\" \/>\n                          <span class=\"text-[#3B3B3B] heading6 font-bold leading-normal block\">Elizabeth Kenny<\/span>\n                        <\/div>\n                      <\/a>\n                                          <a href=\"https:\/\/www.loebsmith.com\/cn\/people\/vanisha-harjani\/\">\n                        <div class=\" flex space-x-3 items-center\">\n                          <img decoding=\"async\" src=\"https:\/\/www.loebsmith.com\/wp-content\/uploads\/2025\/09\/Vs-Photo_2.jpg\" alt=\"||||||\" class=\"size-8 4xl:size-12 rounded-full\" \/>\n                          <span class=\"text-[#3B3B3B] heading6 font-bold leading-normal block\">Vanisha Hanjani \u54c8\u5609\u59ae<\/span>\n                        <\/div>\n                      <\/a>\n                                          <a href=\"https:\/\/www.loebsmith.com\/cn\/people\/vivian-huang\/\">\n                        <div class=\" flex space-x-3 items-center\">\n                          <img decoding=\"async\" src=\"https:\/\/www.loebsmith.com\/wp-content\/uploads\/2025\/09\/Group-1000009045.jpg\" alt=\"|Vivian Huang\" class=\"size-8 4xl:size-12 rounded-full\" \/>\n                          <span class=\"text-[#3B3B3B] heading6 font-bold leading-normal block\">Vivian Huang \u9ec4\u99a8\u6167<\/span>\n                        <\/div>\n                      <\/a>\n                                          <a href=\"https:\/\/www.loebsmith.com\/cn\/people\/faye-huang\/\">\n                        <div class=\" flex space-x-3 items-center\">\n                          <img decoding=\"async\" src=\"https:\/\/www.loebsmith.com\/wp-content\/uploads\/2025\/09\/05-Faye-Huang.jpg\" alt=\"Faye Huang\" class=\"size-8 4xl:size-12 rounded-full\" \/>\n                          <span class=\"text-[#3B3B3B] heading6 font-bold leading-normal block\">Faye Huang \u9ec4\u971e\u98de<\/span>\n                        <\/div>\n                      <\/a>\n                                          <a href=\"https:\/\/www.loebsmith.com\/cn\/people\/yun-sheng\/\">\n                        <div class=\" flex space-x-3 items-center\">\n                          <img decoding=\"async\" src=\"https:\/\/www.loebsmith.com\/wp-content\/uploads\/2025\/09\/Group-1000009033.jpg\" alt=\"|Yun Sheng\" class=\"size-8 4xl:size-12 rounded-full\" \/>\n                          <span class=\"text-[#3B3B3B] heading6 font-bold leading-normal block\">Yun Sheng \u76db\u82b8<\/span>\n                        <\/div>\n                      <\/a>\n                                    <\/div>\n              <\/div>\n            \n          <\/aside>\n              <\/div>\n  <\/div> \n<\/section>\n\n\n\n\n\n\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u82f1\u5c5e\u7ef4\u5c14\u4eac\u7fa4\u5c9b\u56fd\u9645\u7a0e\u52a1\u5c40\uff08\u201cITA\u201d\uff09\u901a\u8fc7\u865a\u62df\u7efc\u5408\u6ce8\u518c\u76d1\u7ba1\u901a\u7528\u4fe1\u606f\u7f51\u7edc\uff08\u201cVIRRGIN\u201d\uff09\u5f15\u5165\u4e86\u66f4\u65b0\u540e\u7684\u7ecf\u6d4e\u5b9e\u8d28\uff08\u201cES\u201d\uff09\u7533\u62a5\u7a0b\u5e8f\u8981\u6c42\u3002\u540c\u65f6\u53d1\u5e03\u7684\u6307\u5357\u9610\u660e\u4e86\u7ecf\u6d4e\u5b9e\u8d28\u7533\u62a5\u6240\u9700\u63d0\u4f9b\u7684\u4fe1\u606f\u548c\u6587\u4ef6\u3002<\/p>\n","protected":false},"featured_media":5986,"template":"","meta":{"_acf_changed":true},"calendar-year":[388],"location":[295],"people-expertise":[381,317],"class_list":["post-8193","briefing-note","type-briefing-note","status-publish","has-post-thumbnail","hentry","calendar-year-388","location-british-virgin-islands","people-expertise-entity-formation-and-managed-services","people-expertise-governance-regulatory-and-compliance"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.loebsmith.com\/cn\/wp-json\/wp\/v2\/briefing-note\/8193","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.loebsmith.com\/cn\/wp-json\/wp\/v2\/briefing-note"}],"about":[{"href":"https:\/\/www.loebsmith.com\/cn\/wp-json\/wp\/v2\/types\/briefing-note"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.loebsmith.com\/cn\/wp-json\/wp\/v2\/media\/5986"}],"wp:attachment":[{"href":"https:\/\/www.loebsmith.com\/cn\/wp-json\/wp\/v2\/media?parent=8193"}],"wp:term":[{"taxonomy":"calendar-year","embeddable":true,"href":"https:\/\/www.loebsmith.com\/cn\/wp-json\/wp\/v2\/calendar-year?post=8193"},{"taxonomy":"location","embeddable":true,"href":"https:\/\/www.loebsmith.com\/cn\/wp-json\/wp\/v2\/location?post=8193"},{"taxonomy":"people-expertise","embeddable":true,"href":"https:\/\/www.loebsmith.com\/cn\/wp-json\/wp\/v2\/people-expertise?post=8193"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}