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Legal Memoranda

Cayman Islands Economic Substance Requirements

April 2022

This publication has been prepared for the assistance of the companies, limited liability companies, limited liability partnerships and Cayman registered foreign companies that will be required to assess the application of, and comply with, The International Tax Co-operation (Economic Substance) Act (2021 Revision). It is not intended to be exhaustive but rather to provide an overview which we hope will be of use to our clients. We recommend that our clients and prospective clients seek legal advice in the Cayman Islands in respect of their legal obligations arising under this law.


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