Kepulauan Marshall menerima pakai Peraturan Bahan Ekonomi

Kepulauan Marshall menerima pakai Peraturan Bahan Ekonomi yang terpakai mulai 1 Januari 2019. Walau bagaimanapun, ia adalah menarik untuk diperhatikan:

  • ia terpakai secara ketat untuk aktiviti yang berkaitan (perniagaan pusat pengedaran dan perkhidmatan, perniagaan pembiayaan dan pajakan, perniagaan ibu pejabat, perniagaan syarikat induk, perniagaan harta intelek, perniagaan perkapalan, perniagaan perbankan, dan perniagaan insurans)
  • 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.