英属维尔京群岛（BVI）已从欧盟税务不合作司法管辖区名单中移除。
欧盟新闻稿指出：“英属维尔京群岛已修改了其按要求交换信息的框架（标准1.2），因此被从名单中移除，并将根据经合组织(OECD)标准进行重新评估。在重新评估之前，BVI已列入附件二。”
这对作为主要离岸金融中心的BVI来说是个好消息，因为它反映了BVI政府和利益相关者为满足OECD全球论坛关于按要求交换信息的国际标准所做的广泛工作。
背景
欧盟税务不合作司法管辖区名单于2017年12月制定。它是欧盟税收外部战略的一部分，旨在促进全球税收良好治理的持续努力。
根据欧盟理事会制定的一套标准对相关司法管辖区进行评估。评估标准包括税收透明度、公平税收和对防止税基侵蚀和利润转移国际标准的执行情况。行为准则小组主席在必要时与相关国际组织和司法管辖区进行政治和程序对话。
BVI列入名单的背景
2022年11月9日，OECD全球论坛发布了对BVI的第二轮同行评审报告，将BVI的评级从“基本合规”下调至“部分合规”。评级低于“基本合规”意味着该司法管辖区将自动列入欧盟税务不合作司法管辖区名单。
BVI的“部分合规”评级涵盖了2016年3月1日至2020年6月30日期间收到的信息交换要求（包括2017年9月1日至2018年12月31日受飓风“伊尔玛”影响的“封锁期”），并评估了截至2022年9月9日的法律和监管框架。
至关重要的是，上述评级未考虑2022年进行的立法修改（包括《2022年BVI商业公司修订法》和《2022年BVI商业公司修订条例》），这些修订于2023年1月1日生效。
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