www.alliottgroup.net/practice-management-resources-for-owner-managed-firms/offshore-centres-improve-approach-to-taxation/
goo.gl/P5HzXe
www.boodlehatfield.com/the-firm/articles/new-economic-substance-requirements/
Update:
www.applebyglobal.com/insights/insights-2019/draft-guidance-on-economic-substance-requirements-in-the-crown-dependencies.aspx
www.macfarlanes.com/what-we-think/in-depth/2021/economic-substance-update/