In line with its commitment to provide flexible and innovative legal structures for cross border trading and investment activity, the British Virgin Islands ("BVI") ...

The British Virgin Islands (BVI) government has enacted legislation that will require certain BVI entities carrying on specified activities to have ‘adequate substance' in the BVI.

In your jurisdiction, what pre-entrpy estate and gift tax planning can be undertaken? There are no estate or gift taxes in the British Virgin Islands.

This guide to BVI's private client sector includes commentary on tax, trusts, foundations and private wealth structures used within the jurisdiction, including charitable or philanthropic structures.

This guide to BVI's private client sector includes commentary on tax, trusts, foundations and private wealth structures used within the jurisdiction, including charitable or philanthropic structures.

In your jurisdiction, what pre-entrpy estate and gift tax planning can be undertaken? There are no estate or gift taxes in the British Virgin Islands.

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).