Bermuda has published the Economic Substance Amendment Regulations 2019 and the Economic Substance Amendment (No 2) Regulations 2019, which were made on 22 February 2019 and 4 March 2019, respectively. The regulations amend the Economic Substance Regulations 2018, which came into force/operation on 31 December 2018 to implement economic substance requirements to address EU concerns. The main aspects of the first amendment regulations revoke and replace the original regulations regarding ho…