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These Regulations may be cited as the International Tax Co-operation (Economic Substance) (Amendment of Schedule) Regulations, 2019.\", \"element\": \"section\", \"heading\": null}, {\"eId\": \"sec_2\", \"num\": \"2.\", \"text\": \"Amendment of the Schedule to the International Tax Co-operation (Economic Substance) Law, 2018 2. The International Tax Co-operation (Economic Substance) Law, 2018 is amended in the Schedule by deleting the definition of the words \u201crelevant entity\u201d and substituting the following definition \u2014 \u201c \u201crelevant entity\u201d means \u2014 (a) a company, other than a domestic company, that is \u2014 (i) incorporated under the Companies Law (2018 Revision); or (ii) a limited liability company registered under the Limited Liability Companies Law (2018 Revision); Regulation 2 International Tax Co-operation (Economic Substance) (Amendment of Schedule) Regulations, 2019 SL10 of 2019 (b) a limited liability partnership that is registered in accordance with the Limited Liability Partnership Law, 2017; (c) a company that is incorporated outside of the Islands and registered under the Companies Law (2018 Revision), but does not include \u2014 (i) an investment fund; or (ii) an entity that is tax resident outside the Islands;\u201d. 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or\n(ii) a limited liability company registered under the\nLimited Liability Companies Law (2018 Revision);\n\nRegulation 2\nInternational Tax Co-operation (Economic Substance) (Amendment of\nSchedule) Regulations, 2019\n\nPage 4\nSL10 of 2019\nc\n\n(b) a limited liability partnership that is registered in\naccordance with the Limited Liability Partnership Law,\n2017;\n(c)\na company that is incorporated outside of the Islands and\nregistered under the Companies Law (2018 Revision),\nbut does not include \u2014\n(i)\nan investment fund; or\n(ii) an entity that is tax resident outside the Islands;\u201d.\nMade in the Cabinet the 22nd day of February, 2019\nKim Bullings\nClerk of the Cabinet.","akn_extracted_at":"2026-06-22 15:41:23.903548+00","cms_id":"2019-0010","law_type":"amending","year":"2019","number":"10","title":"Companies (Amendment) Law, 2019","status":"spent"},"provenance":{"files":[{"file_id":"6321","expr_id":"1480","kind":"akn_xml","filename":"2019-0010.akn.xml","source_url":null,"storage_path":"\/Users\/q\/kyleg-data\/working\/AMENDING\/2019\/2019-0010\/2019-0010.akn.xml","content_md5":"877cf80cc122ba319ff7d58cd97517c6","byte_size":"4776","http_last_modified":null,"fetched_at":"2026-06-22 15:41:23.936239+00"},{"file_id":"2959","expr_id":"1480","kind":"pristine_pdf","filename":"2019-0010.pdf","source_url":"\/cms\/images\/LEGISLATION\/AMENDING\/2019\/2019-0010\/2019-0010.pdf","storage_path":"\/Users\/q\/kyleg-data\/pristine\/AMENDING\/2019\/2019-0010\/2019-0010.pdf","content_md5":"678d44c848044740d6ee6bce5e38528b","byte_size":"230940","http_last_modified":null,"fetched_at":"2026-06-16 04:01:10.798059+00"},{"file_id":"2960","expr_id":"1480","kind":"working_pdf","filename":"2019-0010.pdf","source_url":"\/cms\/images\/LEGISLATION\/AMENDING\/2019\/2019-0010\/2019-0010.pdf","storage_path":"\/Users\/q\/kyleg-data\/working\/AMENDING\/2019\/2019-0010\/2019-0010.pdf","content_md5":"678d44c848044740d6ee6bce5e38528b","byte_size":"230940","http_last_modified":null,"fetched_at":"2026-06-16 04:01:10.798059+00"}],"paragraph_count":7,"latest_history":null},"quality":{"expr_id":"1480","doc_id":"1480","quality_state":"known_issue","quality_score":"67","needs_human_review":"t","deterministic_categories":"{duplicate_text,page_header_footer_noise,title_mismatch}","llm_categories":"{}","repair_actions":"{collapse_duplicate_text,strip_page_furniture,verify_title_metadata}","finding_severity_counts":"{\"low\": 2, \"high\": 1}","finding_summary":"stored title is not visible in the opening extracted text; 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