In response to global OECD base erosion and profit shifting standards regarding geographically mobile activities, the British Virgin Islands (the "BVI")...

The British Virgin Islands has emerged as a premier offshore jurisdiction for Latin American high-net-worth families seeking sophisticated wealth preservation and succession planning solutions.

The British Virgin Islands operates one of the most robust and accountable regulatory systems in the world.

The BVI ITA announced it is accepting electronic CbCR filings and FATCA / CRS deadline extensions.

In this article, Nicholas Kuria discusses some of the most glaringly misguided notions relating to the use of offshore jurisdictions, with a focus on the British Virgin Islands.

This article provides a reminder of the impending deadlines and action that is required for those BVI entities that are classified as "Foreign Financial Institutions" for the purposes of FATCA.

The BVI’s April 2026 update to its CRS Guidance Notes advances the implementation of CRS 2.0, expanding the scope of reportable accounts and introducing new compliance and reporting obligations ahead of the first reporting deadline on 31 May 2027.

The British Virgin Islands government signed a Model 1B (i.e. non-reciprocal) intergovernmental agreement with the United States.

A recent change to the British Virgin Islands ("BVI") Rules on Economic Substance ("ES Rules")1 serves as a reminder of the need to be familiar with the BVI International Tax Authority's...

The Economic Substance (Companies and Limited Partnerships) Act, 2018 (the Act) came into force on 1 January 2019 (with certain retroactive revisions being made shortly thereafter) and ...

The BVI has enacted legislation which allows for the implementation of its commitments under the Model 1B intergovernmental agreements with the United States and with the United Kingdom.

The issue of economic substance is not a new one. More and more, modern companies coupled with new technology and trading practices challenge the notion of "economic substance" for value creation in the traditional sense ...

The principles under the BVI CRS Legislation are very similar to FATCA and the BVI US and UK FATCA legislation (collectively "FATCA"), although there are some important distinctions.

This publication provides a brief overview of the expected impact on entities incorporated in the British Virgin Islands.

This guide is intended to provide an overview of Investment Funds in the British Virgin Islands.

It is anticipated that the International Tax Authority (the "ITA") of the British Virgin Islands will soon issue its Economic Substance Code (the "Code").

The Exempted Limited Partnership Law (the ELP Law) governs the formation of exempted limited partnerships (ELPs) in the Cayman Islands.

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

This guidance note has been prepared in relation to: (1) the Economic Substance (Companies and Limited Partnerships) Act, 2018; (2) the Economic Substance...

On 30 June 2014 the British Virgin Islands signed a Model 1(b) (i.e. non-reciprocal) intergovernmental agreement with the United States ("US IGA").