Real Estate 2018 (British Virgin Islands)

1. CONNECTION FACTORS

1.1 To what extent is domicile or habitual residence relevant in determining liability to taxation in your jurisdiction?

There is no direct taxation in the British Virgin Islands (save as specified in question 2.3).

1.2 If domicile or habitual residence is relevant, how is it defined for taxation purposes?

This is not applicable in the British Virgin Islands.

1.3 To what extent is residence relevant in determining liability to taxation in your jurisdiction?

There is no direct taxation in the British Virgin Islands (save as specified in question 2.3).

1.4 If residence is relevant, how is it defined for taxation purposes?

This is not applicable in the British Virgin Islands.