Economic substance: evolution and revolution. 2 December 2021

Host group
Host Left
Hosted by
STEP Hong Kong
Event Type
Web Event

The Talk:

Since economic substance regimes were first introduced in the various jurisdictions on whose laws Ogier advises (including the British Virgin Islands, the Cayman Islands, Guernsey and Jersey), we have seen an evolution of thinking among industry in light of both the various guidance notes issued in the various jurisdictions and the pronouncements, whether formal or informal, of relevant supervisory authorities. Such an evolution facilitates – and demands – a pause for breath to consider, and in some cases reconsider, the scope, impact and implications of the regimes.  In this presentation, experts from Ogier's global offices will look both at the foundations upon which the regimes have been built and the constructs which have been based upon those foundations with a view to providing practical takeaway points for attendees. Further, in recent months, the jurisdictions have each extended the scope of their economic substance regimes to cover partnerships – a revolutionary step demanded by the European Union, the consequences of which the team will explore.


  • Dave Sherwin, Partner, Ogier – Cayman Islands
  • Marcus Leese, Partner, Ogier – Guernsey and Hong Kong
  • Richard Laignel, Managing Associate, Ogier – Jersey

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18:00 - 19:00 HKT
Sheena Few
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