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What information do I need for the Marshall Islands substance report?

Last updated: Oct 21, 2026, 17:46 (UTC+08:00)

Whether the corporation carried on a relevant activity, such as holding, shipping or finance, and if so its income, employees, expenses and where it is managed. A corporation with no relevant activity still files a short report. Send us your figures after year-end and we file it through the registrar's portal.

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Source: Economic Substance Regulations (ESR), Marshall Islands Registrar of Corporations (IRI)

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