The BVI Economic Substance Act, 2018

2019-02-18 14:06:46

英属维尔京群岛经济实质法案2018

The BVI Economic Substance Act, 2018

 

涵盖公司范围 Companies in scope

 

经济实质要求预计将适用于英属维尔京群岛的税务居民企业,并从事相关经济活动的英属维尔京群岛的实体。

Substance requirements are expected to apply to BVI entities that are tax resident in the BVI and which conduct relevant activities.

相关实体包括 A relevant entity includes:

1.     所有具法人资格的英属维尔京群岛税务居民所持有的英属维尔京群岛公司和有限合伙公司。非英属维尔京群岛的税务居民企业不在本范围内.

 All BVI companies and limited partnerships with legal personality (LPs) that are tax residents of BVI. Companies that are tax resident elsewhere outside of the BVI are not in scope.

2.     所有在英属维尔京群岛持法人资格并开展业务的外国公司和有限合伙公司。

All foreign companies and limited partnerships with LPs doing business in the BVI

 

欧盟和经济合作与发展组织最近确定的相关经济活动包括:

Relevant activities identified by the EU and more recently by the OECD include:


²  银行业务     ²  Bank business
²  保险业务²  Insurance business
²  基金管理业务²  Fund management business
²  融资及租赁业务²  Finance and leasing business
²  总部业务²  Headquarter business
²  航运业务²  Shipping business
²  控股业务²  Holding business
²  知识产权业务²  Intellectual property business
²  分销和服务中心业务²  Distribution and service center business


对您的影响 How it could affect you

 

一般而言,如公司属于英属维尔京群岛的税务居民,并正从事上述任何相关经济活动,则该公司在英属维尔京群岛需要具有经济实质;如不符合上述条件,则没有附加的经济实质要求。

Broadly speaking, if BVI companies that are BVI tax resident are conducting any of the relevant activities listed above, then substance may be required; if not, additional substance should not be required.

 

如需要,现有公司在 2019 年 6 月 30 日前须遵照经济实质要求,在 2019 年 6 月 30 日之后的一年内履行汇报义务。

If required, existing companies will need to comply with economic substance requirements and meet the reporting obligation within one year of 30 June 2019.

 

新成立的公司须立即遵守经济实质要求,并在成立或组建之日起一年内履行汇报义务。

New companies must comply with the economic substance requirement immediately and are required to meet the reporting obligations within one year as of the date of incorporation or formation.

 

我们尚在等待英属维尔京群岛发布更多的实施细则,以了解相关经济活动的详细定义及可能对经济实质提出的具体要求。

We are awaiting further guidance from the BVI as to more detailed definitions of the relevant activities and also what substance might be required.



Declaration:

This newsletter is for reference only and is not to be used as professional advice. Any liability that may arise from your reliance on the information in this newsletter is expressly disclaimed. If you need professional advice, please contact us by phone or e-mail as shown below. Thank you.

 

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