位置：位於加勒比海、波多黎各東方
面積：約153平方公里
首都：羅德城 (Road Town)
人口：約28,000
官方語言：英語
簡介
英屬維京群島(British Virgin Islands，簡稱BVI)位於中美洲的加勒比海，波多黎各以東60公里的群島，人口約為28,000人左右。英文為BVI官方及地方主要語言，法定貨幣為美金。BVI是加勒比海地區的金融中心之一，經濟主要依靠旅遊業和金融服務業。
當地政府於1984年頒布《國際商業公司法》，允許外國企業在本地設立境外公司(離岸公司)，並提供極為優惠的政策，爾後在2004年將國際商業公司法(“IBC Act”)修改為商業公司法 (“BC Act”)。在當地設立的公司除每年繳交固定的規費外，免除所有當地稅負，公司帳目不需向當地政府申報。
設立要件
ㅁ 公司名稱：英文，也可以中文名稱命名並載於公司註冊證書。
ㅁ 公司董事：必須委聘最少一名董事，個人、法人皆可。
ㅁ 公司股東：每間公司最少須有一名股東。
ㅁ 公司股本：標準註冊股數為50,000股，無面額，不須驗資。
優點
ㅁ 無須申報稅務及繳納任何稅項。
ㅁ 可使用中文公司名稱。
ㅁ 不須遞交周年報表、審計帳目，公司維持容易。
ㅁ 提供隱私保護，不需公開股東、董事資料。
Geographic
Location: Caribbean, east of Puerto Rico
Area: 151 km square
Capital: Road Town
Population: 33,454 (July 2015 est.)
Official Languages: English
Introduction
The Virgin Islands were part of the British colony of the Leeward Islands from 1872-1960. The economy is closely tied to the larger and more populous US Virgin Islands to the west; the US dollar is the legal currency.Since the adoption of the BVI IBC Ordinance in 1984, the government began offering offshore registration to companies wishing to incorporate in the islands. After a new version of the BVI Business Companies Act came into force in 2005, a BVI Business Company continues to be exempt from tax and continues to enjoy all the substantial benefit, making the BVI even more attractive to international business.
Requirements
Company Name: In English, foreign names can be shown in the certificate of incorporation.
Director: IBCs are required to have at least one director, which can be an individual or a corporate body.
Shareholder: The minimum number of shareholders required is one.
Share Capital: A minimum of 50,000 shares, the currency is not specified, and the verification report is not required.
Advantages
Not subject to any tax or duty on income or profits.
Foreign company names permitted.
Free from any reporting and auditing requirements.
Full privacy of directors and shareholders.
Beyond the scope of protection of The Fair Housing Act.
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