2019 US Virgin Islands Code
Title 13 - Corporations and Associations
Chapter 12 - Virgin Islands Foreign Sales Corporation
§ 773. Exemption of VIFSCs from income taxes
Universal Citation: V.I. Code tit. 13, § 773 (2019)
- An FSC shall be exempt from the payment of income tax under the Internal Revenue Code (as it applies to the United States Virgin Islands) on:
(a) foreign trade income;
(b) net investment income and carrying charges; and
(c) foreign trade related income.
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