Does a foreign corporation has to pay dividend taxes when it receives dividends from its US subsidiary?
2 attorney answers
That is exactly the kind of specialized question that you can find only answerable in the law books after much work or in ten minutes by a corporation tax attorney
Here you go, the tax treaty between the US and the BVI. https://www.congress.gov/treaty-document/97th-congress/6?s=1&r=9 (On Avvo you get analysis; if you want tax advice you can rely on, hire a lawyer.)
The above is general legal and business analysis. It is not "legal advice" but analysis, and different lawyers may analyse this matter differently, especially if there are additional facts...