Закон страна: Британские Виргинские острова; язык закона: Английский
BVI Economic substance (Companies and Limited Partnerships) Act, 2018
Закон об экономическом присутствии (компаний и ограниченных партнерств) на Британских Виргинских островах от 2018 года (самая актуальная версия – с поправками от 2019 года)
Аннотация
I Assent
(Sgd.) Augustus J U Jaspert,
Governor
20th December, 2018
VIRGIN ISLANDS
No. 12 of 2018
An Act to introduce the substantive economic substance requirements; to amend the Beneficial Ownership Secure Search System Act, 2017 (No. 24 of 2017) ("the BOSS Act") so as to impose reporting requirements and provide for matters incidental thereto.
[Gazetted 28th December, 2018]
ENACTED by the Legislature of the Virgin Islands as follows:
1.
- (1) This Act may be cited as the Economic Substance (Companies and Limited Partnerships) Act, 2018.
- (2) The provisions of this Act shall come into force on 1st January, 2019.
- “2017 Act” means the Beneficial Ownership Secure Search System Act, 2017;
- “affiliate” bears the same meaning as an “affiliated company” specified in regulation 2(2) of the BVI Business Companies Regulations, 2012, modified so that references to a company include references to a limited partnership, and other expressions appropriate to companies shall be construed as including references to the corresponding persons, documents or organs, as the case may be, appropriate to limited partnerships;
- “banking business” has the meaning specified in section 2(1) of the Banks and Trust Companies Act, 1990;
- “Commission” means the Financial Services Commission established under the Financial Services Commission Act, 2001;
- “company” includes
- (a) a company within the meaning of section 3(1) of the BVI Business Companies Act, 2004;
- (b) a foreign company within the meaning of section 3(2) of the BVI Companies Act, 2004 which is registered under Part XI of that Act,
- but does not include a non-resident company;
- “competent authority” means the International Tax Authority established under section 3 of the International Authority Act of 2018;
- “core income-generating activities” has the meaning given by section 7;
- “Court” means the High Court;
- “distribution and service centre business” means the business of either or both of the following
- (a) purchasing from foreign affiliates
- (i) component parts or materials for goods; or
- (ii) goods ready for sale; and
- (iii) reselling such component parts, materials or goods;
- (b) providing services to foreign affiliates in connection with the business,
- (a) purchasing from foreign affiliates
- but does not include any activity included in any other relevant activity except holding business;
- “economic substance requirements” shall be understood within the context of section 8;
- “finance and leasing business” has the meaning given by section 3;
- “financial period” is defined in section 4;
- “fund management business” means the conduct of an activity that requires the legal entity to hold an investment business license pursuant to section 4 and category 3 of Schedule 3 of the Securities and Investment Business Act, 2010;
- “group” has the meaning specified in regulation 2(1) of the BVI Business Companies Regulations, 2012, modified so that references to a company include references to a limited partnership, and other expressions appropriate to companies shall be construed as including references to the corresponding persons, documents or organs, as the case may be, appropriate to limited partnerships;
- “headquarters business” means the business of providing any of the following services to an entity in the same Group:
- (a) the provision of senior management;
- (b) the assumption or control of material risk for activities carried out by any of those entities in the same Group; or
- (c) the provision of substantive advice in connection with the assumption or control of risk referred to in paragraph (b),
- but does not include banking business, financing and leasing business, fund management business, intellectual property business, holding company business or insurance business;
- “high risk IP legal entity” is a legal entity which carries on an intellectual property business and which
- (a) acquired the intellectual property asset
- (i) from an affiliate; or
- (ii) in consideration for funding research and development by another person situated in a country or territory other than the Virgin Islands; and
- (b) licences the intellectual property asset to one or more affiliates or otherwise generates income from the asset in consequence of activities (such as facilitating sale agreements) performed by foreign affiliates;
- (a) acquired the intellectual property asset
- “holding business” means the business of being a pure equity holding entity;
- “income” in respect of an intellectual property asset includes
- (a) royalties;
- (b) capital gains and other income from the sale of an intellectual property asset;
- (c) income from a franchise agreement; and
- (d) income from licensing the intangible asset;
Ознакомительная версия, 6 страниц
К данному закону имеется перевод на русский язык
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