Substance on Substance

All things economic substance

Harneys hand holding a pencil completing a maze

The economic substance podcast

Harneys SOS series delivers hot takes on critical topics around the economic substance legislation. Each bulletin gives the very latest updates on this ever-changing environment, with an aim to provide consistency and certainty for our audience.

Economic Substance

Economic substance in the BVI

Economic substance in the Cayman Islands

See below for key takeaways on each topic across each season

Episode one:	BVI economic substance reporting FAQs
Episode two:	Key points for directors as economic substance reporting deadlines approach
Episode three:	Reporting criteria and tax non-residence claims
Episode four:	ITA investigations, enforcement powers and new legislative developments

Episode one:	Timing updates and classification requirements
Episode two:	Entity classification
Episode three:	Implications of The BOSS (Amendment) No 2 Act, 2019
Episode four:	Re-domiciliation
Episode five:	Common misunderstandings regarding the ES timetable
Episode six:	What should directors be doing now?
Episode seven:	Holding Business and Finance and Leasing Business
Episode eight:	Substance Solutions in the BVI
Episode nine:	Intellectual Property Busines
Episode ten:	the Rules
Episode eleven:	ITA guidance to BVI industry participants on the practical application of the Rules
Episode twelve:	Economic substance legislation and its impact on liquidations
Episode thirteen:	What should directors and fiduciary service providers be considering?
Episode fourteen:	Timing of compliance and reporting obligations
Episode fifteen:	Our final thoughts

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