The Tax Free entity under the US flag: A United States Virgin Islands Exempt Company

This is the seminal article on the topic of USVI tax benefits, prepared by William L. Blum, Esq., a pre-eminent territorial tax expert and former counsel to the Governor of the USVI. Originally published in the Journal of Corporate Taxation in 1993, Mr. Blum’s article reveals the tax policy development that enabled the USVI government to offer extensive tax benefits to U.S. citizens unavailable anywhere on the U.S. mainland and then goes on to explain the types of unique benefits and programs available in the Virgin Islands. A partner with Solomon Blum Heymann LLP since the firm’s formation in 1996, Mr. Blum continues to offer his expertise on this subject from the firm’s offices in St. Thomas, Virgin Islands and New York City.

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