Tools / Calculators

Economic Substance Checklist

Determine if your offshore entity meets baseline economic substance requirements.

ESR Questionnaire

Majority of directors are tax resident in the jurisdiction. Board meetings are physically held in the jurisdiction. Company leases a physical, commercial office space (not a PO Box). Company employs full-time, qualified staff in the jurisdiction. Core Income-Generating Activities (CIGA) occur within the borders.

Substance Score

High Risk of ESR Failure. Your entity is likely considered a 'shell company' and may face fines, strike-off, or information exchange.

Moderate Risk. You have some substance, but may fail an audit depending on the intensity of your business operations.

Strong Substance Profile. You are well-positioned to pass an ESR audit in jurisdictions like UAE, BVI, or Cayman.

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Assumptions & Methodology

This tool provides estimates based on standard statutory rates and common exemptions. It does not constitute formal tax advice. Variables such as local municipal taxes, complex double-taxation treaty tie-breaker rules, and specific entity structuring are simplified for modeling purposes.