2019 US Virgin Islands Code
Title 13 - Corporations and Associations
Chapter 14 - Exempt Companies
§ 857. Exemption of shareholders of exempt companies from certain taxes and creditors
Universal Citation: V.I. Code tit. 13, § 857 (2019)
No tax shall be imposed under sections 871(a)(1) and 881 of the Internal Revenue Code (as it applies in the United States Virgin Islands) with respect to dividends or interest received from sources within the United States Virgin Islands by a shareholder or creditor, respectively, of an exempt company.
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