{"id":8310,"date":"2026-07-16T07:18:55","date_gmt":"2026-07-16T07:18:55","guid":{"rendered":"https:\/\/www.loebsmith.com\/?post_type=briefing-note&#038;p=8310"},"modified":"2026-07-22T03:42:59","modified_gmt":"2026-07-22T03:42:59","slug":"bvi-update-on-virrgin-economic-substance-platform","status":"publish","type":"briefing-note","link":"https:\/\/www.loebsmith.com\/cn\/briefing-note\/bvi-update-on-virrgin-economic-substance-platform\/","title":{"rendered":"\u82f1\u5c5e\u7ef4\u5c14\u4eac\u7fa4\u5c9b\u5173\u4e8eVIRRGIN\u7ecf\u6d4e\u5b9e\u8d28\u5e73\u53f0\u7684\u6700\u65b0\u6d88\u606f"},"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                \n                  <h2 class=\" text-black leading-[1.3] heading2-sm \">\u7ecf\u6d4e\u5b9e\u8d28\u6279\u91cf\u7533\u62a5\u66f4\u65b0<\/h2>\n                                <div class=\"desc spacing-top\">\n                  \n                  <p>\u82f1\u5c5e\u7ef4\u5c14\u4eac\u7fa4\u5c9b\u56fd\u9645\u7a0e\u52a1\u5c40\uff08\u4ee5\u4e0b\u7b80\u79f0\u201cITA\u201d\uff09\u53d1\u5e03\u66f4\u65b0\uff0c\u786e\u8ba4\u5df2\u5bf9\u865a\u62df\u7efc\u5408\u6ce8\u518c\u53ca\u76d1\u7ba1\u4fe1\u606f\u7f51\u7edc\uff08\u4ee5\u4e0b\u7b80\u79f0\u201cVIRRGIN\u201d\uff09\u5e73\u53f0\u5185\u7684\u7ecf\u6d4e\u5b9e\u8d28\uff08\u4ee5\u4e0b\u7b80\u79f0\u201cES\u201d\uff09\u6279\u91cf\u7533\u62a5\u529f\u80fd\u8fdb\u884c\u4e86\u6539\u8fdb\uff0c\u4ee5\u89e3\u51b3\u6b64\u524d\u5728\u63d0\u4ea4ES\u7533\u62a5\u65f6\u9047\u5230\u7684\u6280\u672f\u548c\u7cfb\u7edf\u95ee\u9898\u3002<\/p>\n<p>\u7531\u4e8e\u6279\u91cf\u7533\u62a5\u6d41\u7a0b\u53d7\u5230\u4e0a\u8ff0\u95ee\u9898\u7684\u5f71\u54cd\uff0c\u90e8\u5206\u6ce8\u518c\u4ee3\u7406\u4eba\u65e0\u6cd5\u5728\u9002\u7528\u7684\u7533\u62a5\u671f\u9650\u5185\u63d0\u4ea4ES\u7533\u62a5\u3002\u56e0\u6b64\uff0cITA\u5df2\u5c06\u53d7\u5f71\u54cd\u7684ES\u7533\u62a5\u7684\u7533\u62a5\u671f\u9650\u5ef6\u957f\u81f3\u53e6\u884c\u901a\u77e5\u3002\u6b64\u6b21\u5ef6\u671f\u9002\u7528\u4e8e\u622a\u81f32025\u5e746\u6708\u548c2025\u5e7412\u6708\u7684\u8d22\u52a1\u671f\u95f4\u7684\u7533\u62a5\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 \">\u63d0\u4ea4\u8981\u6c42<\/h2>\n                                <div class=\"desc spacing-top\">\n                  \n                  <p style=\"text-align: justify;\">ITA\u5efa\u8bae\uff0c\u6240\u6709\u672a\u63d0\u4ea4\u7684\u53d7\u5f71\u54cdES\u7533\u62a5\u5fc5\u987b\u901a\u8fc7VIRRGIN\u7684\u6279\u91cf\u7533\u62a5\u529f\u80fd\u63d0\u4ea4\u3002\u5728\u6b64\u671f\u95f4\uff0c\u5355\u4e00\u7533\u62a5\u9009\u9879\u5c06\u6682\u65f6\u65e0\u6cd5\u4f7f\u7528\uff0c\u5f85\u5927\u90e8\u5206\u672a\u63d0\u4ea4\u7684\u7533\u62a5\u8868\u901a\u8fc7\u6279\u91cf\u7533\u62a5\u6d41\u7a0b\u63d0\u4ea4\u540e\uff0c\u8be5\u9009\u9879\u5c06\u6062\u590d\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 \">\u6279\u91cf\u7533\u62a5\u6a21\u677f\u8981\u6c42<\/h2>\n                                <div class=\"desc spacing-top\">\n                  \n                  <p style=\"text-align: justify;\">ITA \u8fdb\u4e00\u6b65\u5efa\u8bae\uff0c\u6ce8\u518c\u4ee3\u7406\u4eba\u5728\u63d0\u4ea4\u672a\u63d0\u4ea4\u7684 ES \u7533\u62a5\u8868\u65f6\uff0c\u5fc5\u987b\u4f7f\u7528\u89c4\u5b9a\u7684 VIRRGIN \u6279\u91cf\u7533\u62a5\u6a21\u677f\u3002\u8be5\u6a21\u677f\u5fc5\u987b\u51c6\u786e\u586b\u5199\uff0c\u5e76\u7b26\u5408 ITA \u89c4\u5b9a\u7684\u8981\u6c42\uff0c\u4ee5\u907f\u514d\u6f5c\u5728\u7684\u9a8c\u8bc1\u95ee\u9898\u6216\u7533\u62a5\u88ab\u62d2\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\u66f4\u6b63<\/h2>\n                                <div class=\"desc spacing-top\">\n                  \n                  <p style=\"text-align: justify;\">\u5982\u679c\u5b9e\u4f53\u7684\u8d22\u52a1\u671f\u95f4\u56e0\u4ece\u53d7\u76ca\u6240\u6709\u6743\u5b89\u5168\u641c\u7d22\uff08\u201c<strong>BOSS<\/strong>\u201d\uff09\u7cfb\u7edf\u8fc1\u79fb\u5230 VIRRGIN \u7cfb\u7edf\u800c\u53d7\u5230\u5f71\u54cd\uff0c\u6ce8\u518c\u4ee3\u7406\u4eba\u5fc5\u987b\u5728\u63d0\u4ea4\u9002\u7528\u7684 ES \u7533\u62a5\u8868\u4e4b\u524d\u8054\u7cfb ITA\uff0c\u8bf7\u6c42\u5ba1\u6838\u5e76\u5728\u9002\u5f53\u60c5\u51b5\u4e0b\u66f4\u6b63\u76f8\u5173\u8d22\u52a1\u671f\u95f4\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 \">2025 \u5e74\u548c 2026 \u5e74\u7533\u62a5<\/h2>\n                                <div class=\"desc spacing-top\">\n                  \n                  <p style=\"text-align: justify;\">ITA \u5df2\u786e\u8ba4\uff0c\u53ea\u8981\u6240\u6709\u5fc5\u9700\u4fe1\u606f\u5747\u5df2\u51c6\u786e\u586b\u5199\uff0c\u5219\u4e0e 2025 \u5e74\u548c 2026 \u5e74\u8d22\u52a1\u671f\u95f4\u76f8\u5173\u7684 ES \u7533\u62a5\u53ef\u4ee5\u5305\u542b\u5728\u540c\u4e00\u4efd\u6279\u91cf\u7533\u62a5\u6587\u4ef6\u4e2d\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 \">\u66f4\u591a\u6307\u5357<\/h2>\n                                <div class=\"desc spacing-top\">\n                  \n                  <p style=\"text-align: justify;\">\u6709\u5173 ES \u6279\u91cf\u7533\u62a5\u6587\u4ef6\u7684\u51c6\u5907\u548c\u63d0\u4ea4\u7684\u66f4\u591a\u6307\u5357\uff0c\u8bf7\u53c2\u9605<span style=\"color: #333399;\"><a style=\"color: #333399; text-decoration: underline;\" href=\"http:\/\/www.bviita.vg\/\" target=\"_blank\" rel=\"noopener\"> ITA \u7f51\u7ad9<\/a><\/span>\u4e0a\u63d0\u4f9b\u7684\u201c\u4e0e\u76d1\u7ba1\u673a\u6784\u4f1a\u9762 (MTR)\u201d\u6f14\u793a\u6587\u7a3f\u3002<\/p>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/www.loebsmith.com\/wp-content\/uploads\/2026\/07\/UPDATE-ON-VIRRGIN-ECONOMIC-SUBSTANCE-PLATFORM-CN-Final.pdf\"><span style=\"font-size: 18pt; color: #333399;\"><strong>\u67e5\u770b\u5168\u6587<\/strong><\/span><\/a><\/p>\n<p style=\"text-align: justify;\"><strong><em>\u672c\u6587\u65e0\u610f\u66ff\u4ee3\u5177\u4f53\u7684\u6cd5\u5f8b\u5efa\u8bae\u6216\u6cd5\u5f8b\u610f\u89c1\u3002\u5982\u679c\u60a8\u5e0c\u671b\u83b7\u53d6\u5173\u4e8e\u672c\u7b80\u62a5\u4e2d\u6240\u8ba8\u8bba\u4e8b\u9879\u7684\u8fdb\u4e00\u6b65\u5efa\u8bae\uff0c\u8bf7\u968f\u65f6\u8054\u7cfb\u6211\u4eec\u3002\u6211\u4eec\u975e\u5e38\u4e50\u610f\u63d0\u4f9b\u5e2e\u52a9\u3002\u00a0<\/em><\/strong><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #333399;\"><em>E: <\/em><a style=\"color: #333399;\" href=\"mailto:gary.smith@loebsmith.com\"><em>gary.smith@loebsmith.com<\/em><\/a><br \/>\n<\/span><span style=\"color: #333399;\"><em>E: <\/em><a style=\"color: #333399;\" href=\"mailto:robert.farrell@loebsmith.com\"><em>robert.farrell@loebsmith.com<\/em><\/a><br \/>\n<\/span><span style=\"color: #333399;\"><a style=\"color: #333399;\" href=\"mailto:elizabeth.kenny@loebsmith.com\"><em>E: elizabeth.kenny@loebsmith.com<\/em><\/a><br \/>\n<\/span><span style=\"color: #333399;\"><em>E: <\/em><a style=\"color: #333399;\" href=\"mailto:vanisha.harjani@loebsmith.com\"><em>vanisha.harjani@loebsmith.com<\/em><\/a><br \/>\n<\/span><span style=\"color: #333399;\"><em>E: <\/em><a style=\"color: #333399;\" href=\"mailto:vivian.huang@loebsmith.com\"><em>vivian.huang@loebsmith.com<\/em><\/a><br \/>\n<\/span><span style=\"color: #333399;\"><em>E: <\/em><a style=\"color: #333399;\" href=\"mailto:faye.huang@loebsmith.com\"><em>faye.huang@loebsmith.com<\/em><\/a><br \/>\n<\/span><span style=\"color: #333399;\"><em>E: <\/em><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\/07\/Legal-Briefing-UPDATE-ON-VIRRGIN-ECONOMIC-SUBSTANCE-PLATFORM.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","protected":false},"excerpt":{"rendered":"<p>\u82f1\u5c5e\u7ef4\u5c14\u4eac\u7fa4\u5c9b\u56fd\u9645\u7a0e\u52a1\u5c40\uff08\u4ee5\u4e0b\u7b80\u79f0\u201cITA\u201d\uff09\u53d1\u5e03\u66f4\u65b0\uff0c\u786e\u8ba4\u5df2\u5bf9\u865a\u62df\u7efc\u5408\u6ce8\u518c\u53ca\u76d1\u7ba1\u4fe1\u606f\u7f51\u7edc\uff08\u4ee5\u4e0b\u7b80\u79f0\u201cVIRRGIN\u201d\uff09\u5e73\u53f0\u5185\u7684\u7ecf\u6d4e\u5b9e\u8d28\uff08\u4ee5\u4e0b\u7b80\u79f0\u201cES\u201d\uff09\u6279\u91cf\u7533\u62a5\u529f\u80fd\u8fdb\u884c\u4e86\u6539\u8fdb\uff0c\u4ee5\u89e3\u51b3\u6b64\u524d\u5728\u63d0\u4ea4ES\u7533\u62a5\u65f6\u9047\u5230\u7684\u6280\u672f\u548c\u7cfb\u7edf\u95ee\u9898\u3002<\/p>\n","protected":false},"featured_media":5986,"template":"","meta":{"_acf_changed":true},"calendar-year":[388],"location":[295],"people-expertise":[317],"class_list":["post-8310","briefing-note","type-briefing-note","status-publish","has-post-thumbnail","hentry","calendar-year-388","location-british-virgin-islands","people-expertise-governance-regulatory-and-compliance"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.loebsmith.com\/cn\/wp-json\/wp\/v2\/briefing-note\/8310","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=8310"}],"wp:term":[{"taxonomy":"calendar-year","embeddable":true,"href":"https:\/\/www.loebsmith.com\/cn\/wp-json\/wp\/v2\/calendar-year?post=8310"},{"taxonomy":"location","embeddable":true,"href":"https:\/\/www.loebsmith.com\/cn\/wp-json\/wp\/v2\/location?post=8310"},{"taxonomy":"people-expertise","embeddable":true,"href":"https:\/\/www.loebsmith.com\/cn\/wp-json\/wp\/v2\/people-expertise?post=8310"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}