Marshalløerne vedtog forordninger om økonomiske stoffer gældende fra den 1. januar 2019. Det er dog interessant at bemærke det:

• den gælder udelukkende for relevante aktiviteter (distributions- og servicecentervirksomhed, finansierings- og leasingvirksomhed, hovedkontorvirksomhed, holdingvirksomhed, intellektuel ejendomsret virksomhed, shipping forretning, bankvirksomhed, og forsikringsvirksomhed)
• 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 hvis 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.