Die Marshall-eilande het Ekonomiese Stofregulasies aanvaar wat van toepassing is vanaf 1 Januarie 2019. Dit is egter interessant om daarop te let:
- dit is streng van toepassing op relevante aktiwiteite (verspreiding en dienssentrum besigheid, finansiering en verhuring besigheid, hoofkantoor besigheid, beheermaatskappy besigheid, intellektuele eiendom besigheid, gestuur besigheid, bankbesigheid, en versekeringsbesigheid)
- holding company business is defined as pure equity holding company
- a pure equity holding company is subject to a reduced economic substance test
- the entities must provide the relevant information if requested by the Registrar
- it seems to apply to Master Series LLC only (and not each Series)
- an entity does not have to satisfy the economic substance requirement if the entity can claim tax residence elsewhere.