马绍尔群岛通过了自 1 月 1 日起适用的经济实质法规 2019. 然而有趣的是，:
- 它严格适用于相关活动 (配送及服务中心业务, 融资租赁业务, 总部业务, 控股公司业务, 知识产权业务, 海运业务, 银行业务, 和保险业务)
- 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.