Wl. Blum, THE TAX-FREE ENTITY UNDER THE UNITED-STATES FLAG - A UNITED-STATES VIRGIN-ISLANDS EXEMPT COMPANY, Journal of corporate taxation, 20(3), 1993, pp. 250-264
How territorial tax policy is formulated in the U.S. Virgin Islands, t
he background of the exempt company provisions, and their application
as a tax planning mechanism for selected non-U.S. owners is analyzed.