The Virgin Islands requires all entities that are resident in the Virgin Islands to determine whether it is a Constituent Entity of an MNE Group. Each Constituent Entity resident in the Virgin Islands must identify the Reporting Entity of the MNE Group, regardless of the tax residence of the Reporting Entity. Section 38 of the Mutual Legal Assistance (Tax Matters) Act, Revised Edition 2020 requires registration of each such MNE Group. This portal has been created to streamline the registration process of MNE Groups where the Constituent Entities in the Virgin Islands is NOT the UPE or SPE. This process substitutes the previous registration process via email and the Entity is able to make any updates to their registration when necessary. For further information please consult the Mutual Legal Assistance (Tax Matters) Act, Revised Edition 2020, or the updated Guidance notes for Country by Country Reporting issued by the ITA.