2020/11/03 维京、开曼开始申报经济实体

维京、开曼开始申报经济实体
BVI、开曼…等英国属地陆续公布经济实体条例，规范从事九个相关业务的境外公司，需在当地设立实体办公室，或证明该公司是其他国家的税务居民。
九个相关业务包括: 银行、保险、航运、基金管理、融资和租赁、营运总部、分销和服务中心、控股公司、知识产权业务。
企业使用境外公司在中国/越南…投资设厂、设立公司/办事处，是否居于”控股公司”需视实际营运状况，若需进一步谘询请洽动点各地办公室。

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.