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.