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Bermuda Economic Substance Doctrine Corporate Governance

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Economic Substance Declaration Filings – May 2025

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The Economic Substance Act 2018 (the “Act”) requires Bermuda-based entities that are carrying on a “relevant activity” in a relevant financial period and entities claiming “non-resident entity” status under the Act to file an...more

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The Bermuda Economic Substance Regime – Are You in Compliance?

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For Bermuda-based entities which have a financial year end of 31 December 2024, the final quarter of the fiscal year is a good time to consider their position with respect to Economic Substance. Economic Substance Regime -...more

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Bermuda Regulatory Outlook 2023

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An old adage says that the only things in life that are certain are death and taxes. We think regulatory changes can surely be added to that list. A number of regulatory updates will affect Bermuda entities this year, and we...more

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Economic Substance Requirements to Apply to ALL Bermuda Partnerships

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The Economic Substance Amendment Act 2021 was enacted on 30 June 2021, bringing within scope of the Economic Substance Act 2018 all Bermuda partnerships and overseas partnerships that are engaged in a relevant activity,...more

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