www.mwe.com/de/insights/the-economic-substance-requirements/
www.harneys.com/insights/economic-substance-latest-developments-for-bvi-and-cayman-islands/
www.careyolsen.com/articles/substance-cayman-update
www.cayman.finance/2018/12/cayman-publishes-bills-regarding-financial-services-standards/
www.ogier.com/publications/qa-substance-legislation-scope-tests-and-sanctions
See also:
www.bedellcristin.com/media/2635/economic-substance-laws-multi-jurisdictional-comparison.pdf
www.loebsmith.com/legal/will-the-bvi-approved-manager-regime-become-even-for-cayman-islands%E2%80%99-funds-the-preferred-offshore-option-for-establishing-an-investment-manager-/243/
Update:
www.mourant.com/news-and-views/guides-2020/economic-substance-in-the-cayman-islands.aspx
www.mourant.com/news-and-views/updates/updates-2021/extension-of-the-cayman-islands-economic-substance-regime-to-partnerships.aspx
www.walkersglobal.com/index.php/publications/99-advisory/2623-cayman-islands-update-on-economic-substance-and-aeoi
www.conyers.com/publications/view/revised-economic-substance-guidance-notes-further-clarity-for-entities-claiming-to-be-tax-resident-outside-the-cayman-islands/
www.loebsmith.com/legal/economic-substance-in-the-cayman-islands—tips-to-remain-compliant-/347/
www.ogier.com/news-and-insights/insights/cayman-islands-economic-substance-requirements-an-overview/
www.conyers.com/publications/view/increased-enforcement-actions-regarding-cayman-islands-economic-substance/