BVI 英屬維京群島
●控股 Holding Business
Means the business of being a legal entity that only holds equity participations in other entities and only earns dividends and capital gains.
意味著該法人不從事任何的實際業務，僅持有其他實體業務股權，並且僅賺取股息和資本收益。
●配銷 Distribution and Service Centre Business
Business of either or both of the following 包含其中一或二項皆屬配銷及服務業務:
(a) Purchasing from foreign affiliates 從外國分支機構
　(i) Component parts or materials for goods; 購買貨物的組成部分或材料
　(ii) Goods ready for sale 購買準備出售的貨物
　(iii) Reselling such component parts, materials or goods 轉賣此類零部件，材料或商品
(b) Providing services to foreign affiliates in connection with the business, but does not include any activity included in any other relevant activity except holding business.
提供外國分支機構業務有關的服務，但不包括控股業務以外的任何其他相關活動中包含的任何活動。
註： affiliates
“affiliate” bears the same meaning as an “affiliated company” specified in regulation 2(2) of the BVI Business Companies Regulations, 2012, modified so that references to a company include references to a limited partnership, and other expressions
appropriate to companies shall be construed as including references to the corresponding persons, documents or organs, as the case may be, appropriate to limited partnerships;
法源
『BVI-economic-substance-companies-and-limited-partnerships-act-2018』
『bvi_business_companies_regulations_2012』

Cayman 開曼群島
●控股 Pure Equity Holding Company
Means a company that only holds equity participations in other entities and only earns dividends and capital gains僅有持股功能，且僅發生股利所得及股權交易所得
●配銷Distribution and service centre business
Business of either or both of the following: 包含其中一或二項皆屬配銷及服務業務
(a) Purchasing from an entity in the same Group向同一集團的實體
　(i) Component parts or materials for goods. 購買貨物的半成品或原料
　(ii) Goods ready for sale, and reselling such component parts, materials or goods outside the Islands. 購買準備出售的貨物或轉賣此類零件，材料或商品至境外地區
(b) Providing services to an entity in the same Group in connection with the business outside the Islands, but does not include any activity included in any other relevant activity except holding company business.
向同一集團中的實體提供境內以外的業務服務，但不包括控股公司業務以外的任何其他相關活動中包括的任何活動
註：Group
“Group” means a collection of enterprises related through ownership or control such that it is either required to prepare Consolidated Financial Statements for financial reporting purposes under applicable accounting principles or would be so required if equity interests in any of the enterprises were traded on a public securities exchange;
法源
『Cayman-Economic_Substance_-_Guidance_-_v3.0』

Belize 貝里斯
●控股 Pure Equity Holding Company
For Pure Equity Holding Companies, which only hold equity participations and earn only dividends and capital gains, there is less concern of such regimes being used for BEPS.
Such holding companies must respect all applicable corporate law filing requirements in order to meet the substantial activities requirement, and they should have the people and the premises for holding and managing equity participations.
對於僅持有參股且僅賺取股利和資本收益的純控股公司而言，將此類制度用於BEPS的關注較少。
控股公司必須遵守所有適用的公司法備案要求，才能滿足實質性活動的要求，並且需有人員持有股權及參與管理。
●配銷 Distribution and service centre business
Business of either or both of the following: 包含其中一或二項皆屬配銷及服務業務
(a) Purchasing from foreign related parties 從外國關聯方購買
　(i) Component parts or materials for goods. 貨物的組成部分或材料
　(ii) Goods ready for sale. 準備出售的商品
　(iii) Reselling such component parts, materials or goods. 轉賣此類零件，材料或商品
(b) Providing services to foreign related parties in connection with the business, but does not include any other activity except holding company business.
提供外國關係方業務有關的服務，但不包括控股公司業務以外的任何其他活動
註：related parties
“Related party” means a person that is related to an included entity-
(a)namely, a person or a close member of that person’s family is related to an included entity if that persono has control, joint control, or significant influence over the entity or is a member of its key management personnel;
(b)if, among other circumstances, it is a parent, subsidiary, fellow subsidiary, associate, or joint venture of the included entity, or it is controlled, jointly controlled, or significantly influenced or managed by a person under paragraph (a);
法源
Belize Economic Substance Act, 2019

*綜合以上資料，三個地區的「控股Holding」意義相近，而貝里斯Belize的配銷相較於其他兩個地區嚴格。

*本資料之整理僅為一般資訊目的，並非提供任何可支持的稅務或其他專業建議。請聯繫您的專屬顧問以獲取具體建議。