02 December 2019

A moveable feast - economic substance and holding entities

In a recent article for Trusts & Trustees, Carey Olsen Bermuda's Ashley Fife considers certain aspects of the economic substance requirements relevant to private client structures, with a particular focus on the impact on holding entities. The treatment of holding entities under economic substance legislation in a number of C.2.2 jurisdictions may not be settled and this article explores how it may evolve.


The full article is available to read in Trusts & Trustees - the leading international journal on trust law and practice, and the official journal of the International Academy of Estate and Trust Law (available via the Oxford Academic website).