英屬維京群島（BVI）發布的國家風險評估（NRA）重申了該轄區對透明度、受益所有權和預防金融犯罪的全球標準的承諾。 NRA 將為英屬維京群島下一階段的政策改革和國際合作措施提供資訊。
根據金融行動特別工作小組（FATF）關於濫用公司、信託和有限合夥企業的修訂建議 24 和 25，英屬維京群島財政部必須提交這份報告。這是金融行動特別工作小組於2024年2月發布的英屬維京群島相互評估報告中確定的「優先行動」之一。
該報告發布後不久，英屬維京群島金融服務委員會（BVI FSC）成立了一個工作小組，對該管轄區內的法人和法律安排的洗錢、恐怖主義融資和擴散風險進行評估。對信託和公司服務、法律和會計領域從業人員進行的焦點小組訪談表明，鑑於現有的註冊公司數量眾多，該司法管轄區可能因濫用英屬維爾京群島法人和安排而面臨欺詐、腐敗和犯罪活動的風險。從業者提到，對於結構複雜、跨國交易的法人而言，洗錢風險較高。
隨後，英屬維京群島金融服務委員會對公共領域的資料進行了搜索，發現了 15 起涉及英屬維京群島商業公司（BVIBC）的洗錢案件。大多數案件涉及對非英屬維京群島政治公眾人物（PEP）的腐敗指控。其他案件涉及詐欺和逃稅。在三起案件中，BVIBC 在倫敦擁有房地產，據稱是用犯罪所得購買的。除一個案例外，其餘所有案例中，BVIBC 都是國際結構的一部分。在兩起案件中，被指控濫用的 BVIBC 實際上是由 PEP 的親屬或員工實際擁有的。在四種情況下，BVIBC 是信託結構的一部分。這些公司的受益所有人來自不同的國家，有些案件涉及多個 BVIBC。
還發現了兩起透過有限合夥企業（LP）進行洗錢的案件，涉及英屬維京群島有限合夥企業被濫用於國際腐敗計劃。在大多數審查案例中，這些 LP 中的普通合夥人和有限合夥人也是合夥企業或公司，因此很難確定誰是真正的受益所有人。
還發現兩起案件涉及政治公眾人物濫用英屬維京群島信託結構進行洗錢。這些案件的上游犯罪是欺詐、腐敗和貪污。
報告總結道：“因此，類型審查的威脅評級表明，洗錢者濫用英屬維爾京群島商業公司 (BVIBC) 的威脅級別較高，法律安排的風險評級為中高，其他類型法人的風險評級為中低。”
也對執法機構的評估進行了研究。其中包括 2020 年至 2024 年期間提交的與法人和法律安排洗錢有關的可疑活動報告 (SAR) 的數量。也審查了與洗錢和法人相關的國際請求以及向其他司法管轄區的金融情報機構提出的法律安排的數據
整體結論是，法人對英屬維京群島商業公司構成中高洗錢威脅。儘管執法資料中沒有對不同類型的 BVIBC 進行細分，甚至沒有對 BVIBC 與其他類型法人進行細分，但鑑於 BVIBC 佔英屬維爾京群島法人類型的絕大多數，這一結論仍然成立。
執法數據（包括提交的可疑活動報告和收到的司法協助請求）表明，其他類型的法人以及法律安排也可能被濫用於洗錢目的，但這種情況較為有限。執法數據和案件審查均表明，濫用法律安排的案件比濫用法人的案件要少。這表明，法律安排的威脅等級為中低，其他類型法人的威脅等級為中低。
該報告將為該轄區的下一階段政策改革、執法重點和國際合作措施提供資訊。
BVI publishes NRA of legal persons and legal arrangements
A national risk assessment (NRA) published by the British Virgin Islands (BVI) has reaffirmed the jurisdiction's commitment to global standards on transparency, beneficial ownership and the prevention of financial crime. The NRA will inform the BVI's next phase of policy reform and international cooperation initiatives.
The BVI Ministry of Finance report was necessary under the Financial Action Task Force's (FATF’s) revised Recommendations 24 and 25 regarding misuse of companies, trusts and limited partnerships. It was one of the 'priority actions' set in FATF's mutual evaluation report of the BVI published in February 2024.
Shortly after the publication of that report, the BVI Financial Services Commission (BVI FSC) formed a working group to carry out the assessment of the money laundering, terrorism financing and proliferation risks of legal persons and legal arrangements in the jurisdiction. Focus group interviews conducted with practitioners in the fields of trust and corporate services, law and accounting indicated that the jurisdiction may be exposed to fraud, corruption and criminal activities due to the misuse of BVI legal persons and arrangements, in view of the large number of incorporated companies in existence. Practitioners mentioned that the risks for money laundering are high for legal persons that are part of complex structures and cross-border transactions.
The BVI FSC then conducted a search of sources in the public domain and found 15 recent cases relating to money laundering involving BVI business companies (BVIBCs). Most of the cases involved allegations of corruption against a non-BVI politically exposed person (PEP). The other cases involve predicates of fraud and tax evasion. In three cases, the BVIBC owned real estate in London, allegedly purchased with proceeds of crime. In all cases but one, the BVIBC was part of an international structure. In two cases, the BVIBC alleged to have been misused was beneficially owned by a relative or an employee of the PEP. In four cases, the BVIBC was part of a trust structure. The beneficial owners of the companies were from a wide range of countries and some of the cases involved more than one BVIBC.
Two cases of money laundering via limited partnerships (LPs) were also uncovered, involving BVI limited partnerships misused in international corruption schemes. In most cases examined, the general partner and limited partner in these LPs was also a partnership or company, making it difficult to ascertain who was the true beneficial owner.
Two cases were also found relating to the misuse of BVI trust structures by PEPs for purposes of money laundering. The predicate offences in those cases were fraud, corruption and embezzlement.
'As such, the threat rating from the typologies review exercise suggests a high threat level for misuse of BVIBCs by money launderers, a medium high risk rating for legal arrangements and a medium low rating for other types of legal persons', the report concludes.
Studies were also made of assessments made by law enforcement bodies. These included the number of suspicious activity reports (SARs) filed between 2020 and 2024 relating to money laundering involving legal persons and legal arrangements. Data relating to outgoing international requests relating to money laundering and legal persons and legal arrangements made to financial intelligence units in other jurisdictions was also examined
The overall conclusion was that legal persons pose a medium-high money laundering threat for BVI business companies. This conclusion stands even though there is no breakdown in the law enforcement data between the different types of BVIBCs or indeed between BVIBCs and other types of legal persons, given that BVIBCs represent the great majority of the types of legal persons in the BVI.
Law enforcement data, including SARs filed and mutual legal assistance requests received, show that other types of legal persons, as well as legal arrangements, may potentially be misused for money laundering purposes, but this is more limited. Both law enforcement data and the review of cases show there are fewer cases of misuse of legal arrangements than of legal persons. This results in a medium-low threat level for legal arrangements and medium low for other types of legal persons.
The report will now inform the jurisdiction's next phase of policy reform, enforcement priorities and international cooperation initiatives.
Sources:
BVI government
BVI government (risk assessment, PDF)
STEP International News 29 February 2024: FATF sets out 'priority actions' to improve BVI’s AML measures