Hard Deadline for Filing 2019 Economic Substance Return Upcoming on 30 April 2021 | Conyers
[co-author: Jennifer Marshall]* Relevant entities carrying on all types of relevant activity (except for those carrying on intellectual property business) under the International Tax Co-operation (Economic Substance) Act (2021 Revision) (“ES Act”) with a financial year end between 31 December 2019 – 30 April 2020, must file an economic substance return (“ES Return”) by the 30 April 2021 deadline set by the Cayman Islands Department for International Tax Cooperation (DITC). There is no ability to extend the date for filing an ES Return beyond the DITC deadline. Where a relevant enti...
Source: jdsupra.com