All BVI companies and limited partnerships must report on their ES position annually (this includes foreign companies and limited partnerships registered in the BVI). The Beneficial Ownership Secure Search System Act (the BOSS Act), which sets out the ES reporting requirements, was amended in 2021 to bring limited partnerships without separate legal personality within the regime and to expand the scope of the reporting requirements for ES “financial periods” commencing on or after 1 January 2022.
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