Anguilla has introduced economic substance requirements through a series of amendments to the laws on companies in general, on international business companies, on limited liability companies, and on limited partnership, as well as associated regulations. Although provided separately, the economic substance requirements are generally the same and include that companies/partnerships engaged in a relevant activity must meet an economic substance test. Relevant activities include: Banking Insurance Fund management Financing and leasing Distribution and service centre Shipping Intellectual property business Headquarters Holding company The general economic substance test includes that: The company/partnership: has an adequate number of qualified employees engaged in...