Exempt Companies

  1. Law
  2. US Virgin Islands Code
  3. Corporations and Associations
  4. Exempt Companies

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Section
850

Policy and purpose

Section
851

Definitions

Section
852

Requirements for exempt companies

Section
853

Election of a corporation to be an exempt company; revocation of election

Section
853a

Exempt branches

Section
854

Limitation on ownership by Virgin Islands persons

Section
855

Exemption from income taxes

Section
856

Exemption from gross receipts taxes

Section
857

Exemption of shareholders of exempt companies from certain taxes and creditors

Section
858

Exemption from certain withholding taxes

Section
858a

Exemption from premium tax

Section
859

Exemption from licensing requirements

Section
860

Annual reports and franchise taxes

Section
861

Issuance of contract

Section
862

Rules

Section
863

Information and reporting requirements of resident agents