www.walkersglobal.com/images/Guernsey_Update_New_Plans_for_Bringing_Partnerships_in_Scope_of_Economic_Substance_Law.pdf
See also:
blog.macfarlanes.com/post/102gz90/the-growing-reach-of-the-economic-substance-rules
www.careyolsen.com/briefings/extension-economic-substance-measures-guernsey-partnerships