Māršala salas pieņēma Ekonomisko vielu noteikumus, kas piemērojami no 1. janvāra 2019. Tomēr ir interesanti to atzīmēt:
- tas attiecas tikai uz attiecīgajām darbībām (izplatīšanas un servisa centru bizness, finansēšanas un līzinga bizness, galvenās mītnes bizness, holdinga uzņēmuma bizness, intelektuālā īpašuma bizness, kuģniecības bizness, banku bizness, un apdrošināšanas bizness)
- 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.