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The number of shell companies registered in the British Virgin Islands increased from 260 000 in 1997 to 573 000 at the end of 2003, i.e 25 companies by resident. Such International Business Companies are exempt from corporate tax and don't have to hold accountancy books.
(Livre , 01/02/2006 , Le guide Chambost des paradis fiscaux )

350 000 shell companies, called international business corporations, are registered in the British Virgin Islands, 40 000 additional offshore companies are created there every year.
(Financial Times , Royaume-Uni , 18/11/2002 )


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