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Practical considerations for BVI economic substance (ES) reporting

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26 Jul 2021

All BVI companies and limited partnerships must report on their ES position annually (this includes foreign companies and limited partnerships registered in the BVI). The Beneficial Ownership Secure Search System Act (the BOSS Act), which sets out the ES reporting requirements, was amended in 2021 to bring limited partnerships without separate legal personality within the regime and to expand the scope of the reporting requirements for ES “financial periods” commencing on or after 1 January 2022.

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Authors

Philip Graham Harneys front portrait image on a grey background
Joshua Mangeot Harneys front portrait image on a grey background
Amy Roost Harneys fiduciary front portrait image on a grey background
Claire Abrehart Harneys fiduciary front portrait image on a grey background
Kerry Graziola Harneys fiduciary front portrait image on a grey background
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