Editing United States Virgin Islands (section)

===Tax and trade===
The U.S. Virgin Islands are an independent [[customs territory]] from the mainland United States and operate largely as a [[free port]]. U.S. citizens thus do not have to clear customs when arriving in the U.S. Virgin Islands, but do when traveling to the mainland. Local residents are not subject to US federal income taxes on U.S. Virgin Islands source income; they pay taxes to the territory equal to what their federal taxes would be if they lived in a state.<ref>{{Cite report |date=November 1997 |title=U.S. INSULAR AREAS, Application of the U.S. Constitution |url=http://www.gao.gov/archive/1998/og98005.pdf |url-status=dead |publisher=U.S. General Accounting Office |page=37 |archive-url=https://web.archive.org/web/20131103093032/http://www.gao.gov/archive/1998/og98005.pdf |archive-date=November 3, 2013 |access-date=July 16, 2012 |quote=US federal individual and corporate income taxes as such are not currently imposed in US insular areas.}}</ref>

In 2014, the territory is considered as a [[tax haven]].<ref>{{Cite web |last=Browning |first=Lynnley |date=2014 |title=A Made-in-America Offshore Tax Haven |url=https://www.newsweek.com/2014/09/19/made-america-offshore-tax-haven-269135.html |website=newsweek.com}}</ref> In 2018, the [[European Union|EU]] added it on the [[European Union tax haven blacklist]].<ref>{{Cite web |date=2024 |title=Timeline - EU list of non-cooperative jurisdictions |url=https://www.consilium.europa.eu/fr/policies/eu-list-of-non-cooperative-jurisdictions/timeline-eu-list-of-non-cooperative-jurisdictions/ |website=consilium.europa.eu}}</ref>