Investing In... 2026

US VIRGIN ISLANDS Law and Practice Contributed by: Marjorie Roberts, Sean Foster, Renée Marie André, Lisa Wisehart, David Bornn, Duncan J. J. Kessler and Jessica McKenney Marjorie Rawls Roberts PC

British Virgin Islands

Anguilla

Puerto Rico

St. Croix

US Virgin Islands

St. Kitts and Nevis

West Indies

Contents 1. Legal System and Regulatory Framework p.667 1.1 Legal System p.667 1.2 Regulatory Framework for FDI p.667 2. Recent Developments and Market Trends p.668 2.1 Current Economic, Political and Business Climate p.668 3. Mergers and Acquisitions p.668 3.1 Transaction Structures p.668 3.2 Regulation of Domestic M&A Transactions p.668 4. Corporate Governance and Disclosure/Reporting p.669 4.1 Corporate Governance Framework p.669 4.2 Relationship Between Companies and Minority Investors p.671 4.3 Disclosure and Reporting Obligations p.671 5. Capital Markets p.672 5.1 Capital Markets Overview p.672 5.2 Securities Regulation p.672 5.3 Investment Funds p.672 6. Antitrust/Competition p.673 6.1 Applicable Regulator and Process Overview p.673 6.2 Criteria for Antitrust/Competition Review p.673 6.3 Remedies and Commitments p.673 6.4 Antitrust/Competition Enforcement p.673

7. Foreign Investment/National Security p.674 7.1 Applicable Regulator and Process Overview p.674 7.2 Criteria for National Security Review p.675 7.3 Remedies and Commitments p.675 7.4 National Security Review Enforcement p.675 8. Other Review/Approvals p.675 8.1 Other Regimes p.675 9. Tax p.675 9.1 Taxation of Business Activities p.675 9.2 Withholding Taxes on Dividends, Interest, Etc p.675 9.3 Tax Mitigation Strategies p.676 9.4 Tax on Sale or Other Dispositions of FDI p.678 9.5 Anti-Evasion Regimes p.678 10. Employment and Labour p.678 10.1 Employment and Labour Framework p.678

10.2 Employee Compensation p.678 10.3 Employment Protection p.679

11. Intellectual Property and Data Protection p.679 11.1 Intellectual Property Considerations for Approval of FDI p.679 11.2 Intellectual Property Protections p.679 11.3 Data Protection and Privacy Considerations p.680

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