1 Connection Factors
1.1 To what extent is domicile or habitual residence
relevant in determining liability to taxation in your
jurisdiction?
There is currently no form of direct taxation in the British
Virgin Islands (save for that 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 (see question 1.1).
1.3 To what extent is residence relevant in determining
liability to taxation in your jurisdiction?
There is currently no form of direct taxation in the British
Virgin Islands (save for that specified in question 2.3).
1.4 If residence is relevant, how is it defined for
taxation purposes?
