Substance on Substance

By Harneys

What's Substance on Substance about?

Substance on Substance: delivers hot takes on critical topics around the Economic Substance legislation. Stay tuned for more Substance on Substance. Subscribe to the latest news and updates on Economic Substance. Each episode is brought to you by Harneys global offshore law firm.

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Substance on Substance episodes:

06.24.2022
BVI economic substance regime updates
In this episode, Partner Joshua Mangeot and Director of Fiduciary and Custodial Kerry Graziola discuss the various amendments in 2021 to the Economic Substance (Companies and Limited Partnerships) Act (the ESA) and the Beneficial Ownership Secure Search System Act (the...
03.18.2021
ITA investigations and enforcement powers and new legislative developments
In the fourth episode of Substance on Substance season two, Philip Graham, our global head of Investment Funds and Regulatory, and Counsel Joshua Mangeot, our BVI economic substance specialist, consider the ITA’s investigation and enforcement powers under the Economic Substance...
11.27.2020
Reporting criteria and tax non-residence claims
In a bumper episode for the holiday season, Phil and Josh venture into the weeds of the ES reporting requirements, giving a "deep-dive" into the reporting criteria and their long-awaited discussion of tax non-residence claims and Part 4 of the...
11.19.2020
Key points for directors as economic substance reporting deadlines approach
In the second episode of our Substance on Substance Season two, Philip Graham, our global head of Investment Funds and Regulatory, and Joshua Mangeot, our BVI Economic Substance specialist, give an update on points directors and operators of BVI entities...
10.15.2020
BVI economic substance reporting FAQs
Our BVI economic substance specialists Counsel Joshua Mangeot and Director of Client Services Amy Roost address some FAQs regarding the reporting process, which are relevant to all BVI companies. Key Takeaways:The reporting deadlines for most BVI companies and other relevant...
02.03.2020
Take 10: Episode one - Unfair prejudice and quasi partnerships – the Dinglis judgment
“Take 10” is Harneys Offshore Litigation podcast series. In the first episode, Ian Mann and Gareth Murphy discuss lessons learned from the recent shareholder case of Dinglis.
12.04.2019
Our final thoughts
In the fifteenth and final episode of Harneys’ Substance on Substance series for 2019, Philip Graham and Joshua Mangeot (plus special guest George Weston) examine the journey of economic substance in the BVI to date, from the inception of the...
11.19.2019
Timing of compliance and reporting obligations
SOS Substance on Substance: Episode fourteen – Timing of compliance and reporting obligations In the fourteenth instalment of Harneys’ Substance on Substance series, Philip Graham and Joshua Mangeot discuss timing for compliance and reporting and address the ongoing obligation on...
11.07.2019
What should directors and fiduciary service providers be considering?
SOS Substance on Substance: Episode thirteen – What should directors and fiduciary service providers be considering? In the thirteenth instalment of Harneys’ Substance on Substance series, Joshua Mangeot and special guest George Weston discuss BVI directors’ duties in the context...
10.24.2019
Economic substance legislation and liquidations
Economic substance legislation and its impact on liquidations In the twelfth instalment of Harneys’ Substance on Substance series, Philip Graham and Joshua Mangeot discuss how BVI entities currently in liquidation or considering this option should approach the BVI economic substance...
10.19.2019
ITA guidance to BVI industry participants
In the eleventh instalment of Harneys’ Substance on Substance series, Philip Graham and Josh Mangeot summarise the presentation which representatives from the BVI Government, BVI Finance and the International Tax Authority (ITA) delivered to BVI industry participants on 16 October...
10.10.2019
The Rules
Classify, Classify, Classify In the tenth instalment of Harneys’ Substance on Substance series, Philip Graham and Josh Mangeot discuss the release of the final version of the guidance formerly known as the “Code”, which was published by the ITA...
09.26.2019
Intellectual Property Business
In the ninth instalment of Harneys’ Substance on Substance series, Philip Graham and Josh Mangeot discuss points to consider if your BVI entity may hold intellectual property (IP). Key takeaways: • A key focus of the EU and OECD has...
09.19.2019
Substance Solutions in the BVI
In the eighth instalment of the Harneys Substance on Substance series, Philip Graham and Ross Munro discuss Substance Solutions in the BVI. Episode Eight Phil and Ross highlight the options available to BVI entities once they have classified themselves under...
09.11.2019
Holding Business
In the seventh instalment of Harneys’ Substance on Substance series, Philip Graham and Joshua Mangeot give an update on timing of the ITA Code and consider some FAQs around the “holding business” and “finance and leasing business” definitions. Episode Seven...
08.29.2019
What should directors be doing now?
In the sixth episode of Harneys’ Substance on Substance series, Philip Graham and Joshua Mangeot examine good governance principles for BVI entities in the context of the classification process and what entities should be doing now in light of their...
08.22.2019
Common misunderstandings regarding the ES timetable
In the fifth episode of Harneys’ Substance on Substance series, Philip Graham and Joshua Mangeot confirm that the first economic substance (ES) compliance “financial period” has commenced for all BVI companies and other relevant legal entities and also address some...
08.14.2019
Re-domiciliation
In the fourth episode of Harneys’ Substance on Substance series, Philip Graham and Josh Mangeot discuss the option of continuing a BVI entity out of the jurisdiction (sometimes called a “re-domiciliation” or “migration”) as a response to the economic substance...
07.30.2019
Implications of The BOSS (Amendment) No 2 Act, 2019
In the third installment of Harneys’ SOS Series, Phil Graham and Josh Mangeot examine the implications of the first reading of the BOSS (Amendment) No 2 Act, 2019 in the House of Assembly, which is the enabling legislation for bringing...
07.23.2019
Entity classification
The SOS series was launched to provide our audience with the latest news on developments in the Economic Substance space, cutting through the confusion to deliver expert guidance from our Economic Substance Analysis team. Episode 2 In the second...
07.15.2019
Timing updates and classification requirements
Harneys launches its S.O.S. series, delivering hot takes on critical topics around the Economic Substance legislation. Each episode will give the very latest updates on this ever-changing environment, with an aim to provide consistency and certainty for our audience. First...

What's Substance on Substance about?

Download our free app to listen on your phone

Substance on Substance episodes:

BVI economic substance regime updates

ITA investigations and enforcement powers and new legislative developments

Reporting criteria and tax non-residence claims

Key points for directors as economic substance reporting deadlines approach

BVI economic substance reporting FAQs

Take 10: Episode one - Unfair prejudice and quasi partnerships – the Dinglis judgment

Our final thoughts

Timing of compliance and reporting obligations

What should directors and fiduciary service providers be considering?

Economic substance legislation and liquidations

ITA guidance to BVI industry participants

The Rules

Intellectual Property Business

Substance Solutions in the BVI

Holding Business

What should directors be doing now?

Common misunderstandings regarding the ES timetable

Re-domiciliation

Implications of The BOSS (Amendment) No 2 Act, 2019

Entity classification

Timing updates and classification requirements