Substance on Substance 

All things economic substance 

Substance on substance podcast

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.



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Click on the links below for key takeaways on each topic and to listen:

Season two:

  • 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</a
  • Episode four
- ITA investigations, enforcement powers and new legislative developments

Season one:

  • 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