2019 US Virgin Islands Code
Title 13 - Corporations and Associations
Chapter 14 - Exempt Companies
- § 850. Policy and purpose
- § 851. Definitions
- § 852. Requirements for exempt companies
- § 853. Election of a corporation to be an exempt company; revocation of election
- § 853a. Exempt branches
- § 854. Limitation on ownership by Virgin Islands persons
- § 855. Exemption from income taxes
- § 856. Exemption from gross receipts taxes
- § 857. Exemption of shareholders of exempt companies from certain taxes and creditors
- § 858. Exemption from certain withholding taxes
- § 858a. Exemption from premium tax
- § 859. Exemption from licensing requirements
- § 860. Annual reports and franchise taxes
- § 861. Issuance of contract
- § 862. Rules
- § 863. Information and reporting requirements of resident agents
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