British Virgin Islands

JUDGMENT CALL (flagged): no PWC or EY coverage found for the British Virgin Islands. The official BVI Government's Inland Revenue Department services listing enumerates the specific taxes/duties it administers (Cheque Duty Tax, Hotel Accommodation Tax, Liquor License Tax, Payroll Tax, Property Tax, Self-Drive Motor Vehicle Rental Tax, plus certificate/compliance services) with no income tax and no net wealth/worth tax among them — consistent with BVI's well-known status as a jurisdiction with no direct income tax. Absence is inferred from this official enumeration rather than an explicit statement.