Guernsey, Jersey & Isle of Man 2019. Economic Substance Legislation:

https://www.gov.gg/economicsubstance

https://statesassembly.gov.je/assemblypropositions/2018/p.132-2018%20with%20corrig.pdf?_ga=2.14219056.667497803.1547211300-1581932865.1547211300

https://www.gov.im/media/1363452/draft-isle-of-man-legislation-income-tax-substance-requirements-order-2018.pdf‍