2020/11/03 維京、開曼開始申報經濟實體

維京、開曼開始申報經濟實體

BVI、開曼…等英國屬地陸續公布經濟實體條例，規範從事九個相關業務的境外公司，需在當地設立實體辦公室，或證明該公司是其他國家的稅務居民。
九個相關業務包括: 銀行、保險、航運、基金管理、融資和租賃、營運總部、分銷和服務中心、控股公司、知識產權業務。
企業使用境外公司在中國/越南…投資設廠、設立公司/辦事處，是否居於”控股公司”需視實際營運狀況，若需進一步諮詢請洽動點各地辦公室。

Economic Substance (ES)
BVI, Cayman introduced ES regulations which require entities carrying on specific types of business to demonstrate adequate economic substance in that jurisdiction.
A holding company with other form of investment (eg bonds, Treasure Bill) will take the entity outside the definition of “Holding Business”.
ES relevant activities are: banking, insurance, fund management, financing & leasing, headquarters, shipping, distribution & service centers, holding company and intellectual property.