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Legal Memoranda

Economic Substance Requirements for Bermuda-Based Entities

February 2021

This publication has been prepared for the assistance of those who are considering the formation or continued operation of a Bermuda-based entity. It deals in broad terms with the Bermuda law requirements for such entities to have economic substance in Bermuda. It is not intended to be exhaustive but merely to provide an overview of the legislation which we hope will be of use to our clients. We recommend that our clients and prospective clients seek legal advice in Bermuda on their specific circumstances and proposals before taking steps to implement them.



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