Legislation & Resources
For previous versions of the legislation or regulations referred to on this page please refer to the official Gazette.
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OECD Reference Materials
The following OECD documents contain the core elements of economic substance:
The following EU documents contain the EU’s requirements for “2.2 jurisdictions” (including the Cayman Islands) to introduce ES requirements consistent with the substantial activities requirements under the OECD’s BEPS Action 5 by 1 January 2019: