2019年1月1日，BVI通过《2018年经济实质（公司及有限合伙）法》(「法案」)。法案规定在BVI从事一项或多项“相关活动”的法人实体，必须在BVI有充分的经济实质。
随后，BVI国际税务局（「ITA」）於2020年2月10日颁布了最新版本的《经济实质守则》（“经修订守则”）。经修订守则為法案提供了更详细的解释和阐述。於2019年《实益受益关係安全搜索系统（修正案）（第3号）法》生效时，经修订守则亦正式生效。
经修订守则与前版本没有太大区别，但仍有必要了解载列於本文附录中的主要修改。
ES Rules updated
he Economic Substance (Companies and Limited Partnerships) Act, 2018 (the “Act”) was intro-duced in the BVI on 1 January 2019. The Act sets out requirements for certain BVI entities that are carrying on one or more “relevant activities” to have adequate economic substance in the BVI.
Subsequently, the BVI International Tax Authority (the “ITA”) published the Rules on Economic Substance with the latest one updated on 10 February 2020 (the “Updated Rules”). The Updated Rules provide detailed explanations and interpretations of the legislative requirements of the Act. The Updated Rules become effective following the entry into force of the Beneficial Ownership Secure Search System (Amendment) (No.3) Act, 2019.
The Updated Rules do not have much difference with the previous version, but it is worth to know the key changes which were set out in Appendix A.
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