On 7th May, Ogier published an update on the Income Tax (Substance Requirements) (Implementation) Regulations, 2018 as amended, which came into effect on 1st January.
https://www.ogier.com/publications/update-on-economic-substance-rules-for-guernsey-fund-managers
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Author: raytodd2017
Chartered Legal Executive and former senior manager with Isle of Man Customs and Excise, where I was (amongst other things) Sanctions Officer (for UN/EU sanctions), Export Licensing Officer and Manager of the Legal-Library & Collectorate Support Section
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