Republic of the Marshall Islands
Guidance and Frequently Asked Questions on Economic Substance
马绍尔群岛共和国
有关经济实质的指导和常见问题
BACKGROUND 背景
The Republic of the Marshall Islands (RMI) Economic Substance Regulations, 2018 (the “ESRs”) promulgated by the Registrar of Corporations responsible for nonresident domestic entities (the “Registrar”) entered into force on 1 January 2019 and were further amended on 21 February 2019 and 29 August 2019. They are applicable to all “relevant entities” engaged in a “relevant activity.” Compliance with the ESRs is required for financial periods commencing on or after 1 January 2019, with reporting requirements commencing in 2020 (see Section 12 below for more details on reporting requirements and timelines).
《马绍尔群岛共和国(RMI) 2018年经济实质条例》(以下简称“ESRs”)由负责非本地居民公司注册处 (以下简称“注册处”)颁布，于2019年1月1日生效，并于2019年2月21日和2019年8月29日进一步修订。它们适用于所有从事“相关活动”的“相关实体”。自2019年1月1日起或之后的财务周期需要遵守ESRs，自2020年开始将有相关报告要求(有关报告要求和时间表的更多详细信息，请参见下面第12节)。
The ESRs are responsive to the Organization for Economic Cooperation and Development (OECD) and European Union (EU) measures to implement Base Erosion and Profit Shifting (BEPS) and fair taxation standards regarding geographically mobile activities. Substance requirements for geographically mobile activities are being implemented by jurisdictions across the globe to adhere to international standards. These requirements are already being assessed and monitored for over 130 countries, including no or only nominal tax jurisdictions, by the OECD Inclusive Framework on BEPS under its BEPS Action 5.
ESRs响应了经济合作与发展组织(OECD)和欧盟(EU)针对落实属地活动的税基侵蚀和利润转移(BEPS)和公平税收标准而采取的措施。为遵守国际标准，全球各地的司法管辖区正在实施属地活动的实质要求。经合组织BEPS行动5下的BEPS包容性框架目前已经对130多个国家(包括不征税或仅名义征税的辖区) 的这些要求进行了评估和监控
This Guidance and Frequently Asked Questions on Economic Substance provides additional detail and practical information for understanding and complying with economic substance requirements and should be read in conjunction with the ESRs. As global standards continue to evolve, the ESRs and this guidance document will be updated accordingly.
“有关经济实质的指导和常见问题”为理解和遵守经济实质要求提供了更多详细信息和实用信息，应与ESRs一起阅读。随着全球标准的不断发展，ESRs和本指南文件也将随之进行更新。
FREQUENTLY ASKED QUESTIONS AND GUIDANCE 常见问题和指导
1. Which entities are covered by the ESRs? ESRs涵盖哪些实体？
All nonresident domestic entities (NRDEs) and foreign maritime entities (FMEs) which meet the definition of a “relevant entity” and which are performing a “relevant activity” are within the scope of the ESRs with respect to the relevant activity.
所有符合“相关实体”定义并正在进行“相关活动”的非本地居民实体（NRDE）和外国海事实体（FME）均在涉及相关活动的ESRs范围内。
2. What is a “relevant entity?” 什么是“相关实体”？
If an NRDE or FME is tax resident in the RMI, then it is a “relevant entity” and may be subject to economic substance requirements under the ESRs.An NRDE or FME will be considered a nonrelevant entity, and outside of the scope of the ESRs, if the entity can provide objective evidence to the Registrar that it is tax resident in a jurisdiction outside of the RMI.
如果一间非本地居民实体（NRDE）或外国海事实体（FME）是马绍尔群岛的税务居民，则它是一个“相关实体”，并且可能受ESRs规定的经济实质要求的约束。
如果一间非本地居民实体（NRDE）或外国海事实体（FME）可以向注册处提供客观证据，证明其是马绍尔群岛以外司法管辖区的税务居民，则该NRDE或FME将被视为非相关实体，并且不在ESRs的约束范围内。
3. What is considered sufficient objective evidence to show tax residency in another jurisdiction outside of the RMI?
哪些充分的客观证据可以证明在马绍尔群岛以外的另一个司法管辖区的税务居民？
The Registrar may regard an entity as tax resident outside the RMI if the entity is subject to the tax regime of another jurisdiction by reason of its domicile, residence, or any other criteria of a similar nature.The Registrar will require any entity claiming to be tax resident outside the RMI to produce satisfactory evidence such as a tax identification number, tax residence certificate, assessment or payment of a tax liability, or other proof the entity is subject to the tax regime of another jurisdiction. A disregarded entity for United States (US) income tax purposes (or other similarly treated entities in other jurisdictions) may produce as objective evidence a signed statement under penalty of perjury from an external tax advisor or “C” level officer stating that all of that entity’s income has been included on the corporate tax return of the parent company.
如果该实体因其住所、居住地或任何其他类似性质的标准而受另一司法管辖区的税收制度约束，则注册处可以将该实体视为马绍尔群岛以外的税收居民。注册处将要求任何声称是马绍尔群岛以外的税收居民的实体提供令人满意的证据，如纳税识别号、税收居民证明(税务登记证)、交税记录或纳税评估文件，或该实体受其他司法管辖区的税务制度约束的其他证明。出于美国所得税目的一间忽视实体/税务穿透体/非独立实体(disregarded entity)（或其他司法管辖区中的其他类似处理的实体）可出示由外部税务顾问或“ C”级官员在伪证罪的法律约束下签署的声明，来作为客观证据，说明该实体的所有收入均已包含在母公司的公司纳税申报表中。
4. What constitutes a “relevant activity?” 什么是“相关活动”？
Relevant activities are limited to: (a) distribution and service center business; (b) financing and leasing business; (c) fund management business; (d) headquarters business; (e) holding company business; (f) intellectual property business; (g) shipping business; (h) banking business; and (i) insurance business.Each relevant activity is further defined in Section 2 of the ESRs.Note: Although banking and insurance business are listed as relevant activities, the RMI Associations Law prohibits all NRDEs and FMEs from carrying on the business of banking or granting policies of insurance or assuming insurance risks.
相关活动限于：（a）分销和服务中心业务；（b）融资租赁业务；（c）基金管理业务；（d）总部业务；（e）控股公司业务；（f）知识产权业务；（g）航运业务；（h）银行业务；（i）保险业务。ESRs的第2节进一步定义了每个相关活动。
注意：尽管将银行和保险业务列为相关活动，但《马绍尔群岛公司法》禁止所有非本地居民实体（NRDE）和外国海事实体（FME）从事银行业务或提供保险单或承担保险风险的业务。
5. Does compliance with the ESRs constitute “doing business in the RMI” or create a resident domestic entity? 遵守ESRs是否构成“在马绍尔群岛开展业务”或成为本地居民实体？
An NRDE or FME does not become a resident domestic entity as defined in the Associations Law merely by complying with the requirements of the ESRs.
非本地居民实体（NRDE）和外国海事实体（FME）不会仅仅通过遵守ESRs的要求而成为商业公司法所定义的本地居民实体。
“Doing business in the Republic,” as defined in the RMI Associations Law, means the corporation, partnership, trust, unincorporated association, or other entity is carrying on business or conducting transactions in the RMI. A non-resident corporation, partnership, trust, unincorporated association, or other entity shall not be deemed to be doing business in the RMI merely because it engages in one or more or all of the following activities:
根据马绍尔群岛商业公司法中的定义，“在马绍尔群岛开展业务” 是指公司、合伙企业、信托机构、非法人团体或其他实体在马绍尔群岛内开展业务或进行交易。非居民公司、合伙企业、信托机构、非法人团体或其他实体不得仅仅因为从事了一项或多项或全部下列活动就被视为在马绍尔群岛开展业务:
(i) maintains an administrative, management, executive, billing, or statutory office in the RMI;在马绍尔群岛内维持一个行政，管理，执行，开票或法定办公室；
(ii) has officers or directors who are residents or citizens of the RMI; provided, however, that any income derived therefrom and received by such resident officers or directors shall be deemed domestic income;
有马绍尔群岛居民或公民的人员或董事;但该等常驻人员或董事从中获得的任何收入应被视为国内收入;
(iii) maintains bank accounts or deposits, or borrows from licensed financial institutions carrying on business within the RMI;
保留银行账户或存款，或从在马绍尔群岛内开展业务的持牌金融机构借款；
(iv) makes or maintains professional contact with or uses the services of attorneys, accountants, bookkeepers, trust companies, administration companies, investment advisors, or other similar persons carrying on business within the RMI;
与在马绍尔群岛内开展业务的律师、会计师、簿记员、信托公司、管理公司、投资顾问或其他类似人员建立或保持专业联系，或使用他们的服务;
(v) prepares or maintains books and records of accounts, minutes, and share registries within the RMI;
在马绍尔群岛内准备或维护帐簿，会议记录和股份登记；
(vi) holds meetings of its directors, shareholders, partnership, or members within the RMI;
在马绍尔群岛内召开董事，股东，合伙人或成员会议；
(vii) holds a lease or rental of property in the RMI, solely for the conduct of any activity specified in this subsection;
持有马绍尔群岛内的出租或租赁财产，但仅用于进行本款中指定的活动。
(viii) maintains an office in the RMI, solely for the conduct of any activities allowed in this subsection;
在马绍尔群岛内设有办事处，该办事处仅用于进行本小节所允许的活动；
(ix) holds or owns shares, debt obligations, or other securities in a corporation, partnership, trust, unincorporated association, or other entity incorporated or organized in the RMI;
持有或拥有在马绍尔群岛内成立或组建的公司，合伙企业，信托机构、非法人团体或其他实体的股份、债务或其他证券;
(x) maintains a registered business agent as required by any applicable provision of the laws of the RMI; and
根据马绍尔群岛法律的任何适用条文的规定，维持注册业务代理人； 和
(xi) secures and maintains registry in the RMI of any vessel, or conducts other activities in the RMI, solely related to the operation, chartering, or disposition of any vessel outside of the RMI.
在马绍尔群岛确保和维护船舶注册，或在马绍尔群岛进行其他活动，但这些活动仅与马绍尔群岛外任何船舶的操作、租船或处置有关。
In no event, including claiming tax residency status or obtaining an Employer Identification Number (EIN) in the RMI, will a “non-resident corporation, partnership, trust, unincorporated association or other entity” as defined in § 2(k) of the Business Corporations Act be construed to be a “resident domestic corporation” as defined in § 2(l) of the Business Corporations Act, a “resident domestic partnership” as defined in § 1(18) of the Revised Partnership Act, a “resident domestic limited partnership” as defined in § 1(18) of the Limited Partnership Act, or a “resident domestic limited liability company” as defined in § 2(19) of the Limited Liability Company Act.
《商业公司法》第2（j）条中所定义的“非居民公司，合伙企业，信托机构、非法人团体或其他实体”在任何情况下，包括索取了税务居民身份或在马绍尔群岛获得了雇主身份识别码（EIN）的情况下，均不得被视为《商业公司法》第2（l）条所定义的“本地居民公司”，《修订合伙企业法》第1（18）条中所定义的“本地居民合伙企业”，《有限合伙法》第1（18）条中定义的“本地居民有限合伙企业”，或《有限责任公司法》第2（19）条中定义的“本地居民有限责任公司”。
6. What constitutes shipping business? 航运业务的构成
“Shipping business” is the operation of ships in international traffic for income from the transport of passengers or cargo and includes any of the following activities where the relevant activity is directly connected with, or ancillary to, such operation:
“航运业务”是指从事国际运输的船舶从旅客或货物的运输中获取收入的经营活动，包括以下任何与该经营活动直接相关或附属于该活动的活动：
i. the rental on a charter basis of a ship;
以租船合同为基础的船舶租赁；
ii. the sale of tickets or similar documents and the provision of services connected with the sale of tickets or similar documents, either for the enterprise itself or any other enterprise;
为本企业或其他企业销票或者类似文件，提供与销票或者类似文件有关的服务;
iii. the use, maintenance, or rental of containers (including trailers and related equipment for the transport of containers) used for the transport of goods or merchandise; or
使用，维护或租赁用于运输货物或商品的集装箱（包括用于运输集装箱的拖车和相关设备）;或
iv. the management of the crew of a ship;船员管理；
v. the registration of a ship;船舶登记；
vi. the recording of a financial instrument or lien in relation to a ship;有关船舶的金融工具记录或留置权的记录
vii. the ownership of a ship;持有船舶；
viii. the financing of a ship;船舶融资；
ix. the obtaining of statutory certificates for a ship;取得船舶的法定证书；
x. the surveying of a ship; or船舶检验；或
xi. the provision of services related to the foregoing.提供与上述事项有关的服务。
a. How will the Registrar determine whether entities engaged in shipping business meet the economic substance test?注册处如何确定从事航运业务的实体是否符合经济实质测试?
In determining economic substance in the context of shipping business, the Registrar recognizes that significant core income generating activities (CIGA) within shipping are performed in transit outside of the RMI, and that the value creation attributable to the CIGA that occur from a fixed location is more limited than for other types of regimes for mobile business income. This means that a relevant entity engaged in shipping business may satisfy the economic substance test by the operation of the vessel in international traffic including the management of the crew aboard the vessel, maintenance of the vessel, and overseeing voyages and activities related thereto.
在确定航运业务背景下的经济实质时，注册处识别出，在航运中重要的核心创收活动（CIGA）是在马绍尔群岛之外的运输过程中进行的，并且由核心创收活动（CIGA）创造的价值，相比其他类型制度下的移动业务收入，从固定地点产生的收入更为有限（从固定地点产生的收入少于其他类型制度下的移动业务产生的收入）。这意味着从事航运业务的相关实体可以通过在国际运输中运营船舶，包括对船上船员的管理，船舶的维护以及监督航行及其相关活动，满足经济实质测试。
The determination will further consider whether the relevant entity handles all obligations under the RMI Associations Law and Maritime Act 1990, including compliance with applicable International Maritime Organisation and International Labour Organisation regulations, customs, and manning requirements and whether all financial obligations to the RMI have been fulfilled.
该决定将进一步考虑相关实体是否履行了《 1990年马绍尔商业公司法和海事法》规定的所有义务，包括是否遵守适用的国际海事组织和国际劳工组织的规定，海关和人员配备要求，以及是否履行了对马绍尔群岛的所有财务义务。
b. Is the ownership, operation, or chartering of a private yacht considered shipping business?私人游艇的所有权、营运或租赁是否属于航运业务？
Private yachts, as defined in § 112 of the RMI Maritime Act, are engaged on private voyages or excursions and are not engaged in trade by transporting merchandise or carrying passengers for reward or remuneration (other than as a contribution to the actual cost of the yacht or its operation for the period of the voyage or excursion). Thus, the owning, operating, or chartering of a private yacht, does not fall within the definition of shipping business as a relevant activity and is not subject to the economic substance test. Similarly, the charter by demise or bareboat charter of a private yacht for the pleasure or recreational use by the charterer or others does not constitute shipping business.
根据《 马绍尔群岛海事法》第112条的定义，私人游艇是指从事私人航行或游览，并且不从事为获取奖励或报酬而运输货物或载客的贸易（但不包括在航行或游览期间对游艇实际成本或运营的出资）。因此，私人游艇的拥有，经营或租赁，不属于航运业务的相关活动的定义，并且不受经济实质测试的约束。同样，私人游艇的转租或光租，以供租船人或其他人娱乐或休闲使用，也不构成航运业务。
7. What if a relevant entity only performs a relevant activity as part of its business? What if the entity does not derive income from the relevant activity?
如果相关实体仅将相关活动作为其业务的一部分怎么办？ 如果实体没有从相关活动中获得收入怎么办？
For each financial period in which a relevant entity derives income from a relevant activity, it must have economic substance in the RMI only in relation to the relevant activity. If no income is derived from a relevant activity or no relevant activity is performed, then the entity is not required to have economic substance with regard to that portion of its business for that financial period.
对于相关实体从相关活动中获得收入的每个财政期间，其在马绍尔群岛必须仅具有与相关活动有关的经济实质。 如果没有从相关活动中获得收入或没有进行任何相关活动，则该实体在该财政期间无需就该部分业务具有经济实质。
However, the relevant entity will still be required to meet any reporting obligations under the ESRs, such as submitting the annual report to the Registrar including the information listed in Section 11 below.
但是，相关实体仍须履行ESRs规定的所有报告义务，例如向注册处提交年度报告，其中包括下文第11条所列的信息。
8. How would a relevant entity carrying out a relevant activity meet the economic substance test? 从事相关活动的相关实体如何满足经济实质测试?
A relevant entity may meet the threepart economic substance test by: being directed and managed in the RMI in relation to that relevant activity; having an adequate number of employees, an adequate physical presence, and adequate expenditure in the RMI; and by carrying out CIGA in the RMI.
相关实体可以通过以下方式满足三部分的经济实质测试：在马绍尔群岛境内对相关活动进行领导和管理； 在马绍尔群岛拥有足够的员工人数，足够的实际出席和足够的支出； 在马绍尔群岛执行CIGA。
(a) Directed and managed test. The directed and managed test requires that the relevant activity or activities (not necessarily the NRDE or the FME itself) be directed and managed from the RMI. This requires board meetings to be held and attended by a quorum of persons physically present in the RMI with adequate frequency, considering the nature of the relevant activity and its importance to the overall business of the NRDE or FME. What constitutes an adequate frequency of meetings in the RMI will be dependent on the individual circumstances and facts of the relevant entity and its relevant activities. It is incumbent upon the governing body to make the determination in good faith with regard to whether there is an adequate frequency of such meetings.The minutes of relevant governing body meetings and appropriate records should be kept in the RMI. This may be satisfied by recording such meeting minutes and other records with the Registered Agent.
领导和管理测试。 领导和管理测试要求相关活动或活动(不一定是非本地居民实体和外国海事实体本身) 在马绍尔群岛领导和管理。考虑到相关活动的性质及其对非本地居民实体和外国海事实体整体业务的重要性，这就要求在马绍尔群岛以足够的频率召开董事会会议，并由法定人数的人员出席。 在马绍尔群岛召开会议，如何构成“足够的频率”取决于相关实体及其相关活动的个别情况和事实。董事会有责任对这种会议是否有足够的频率做出真诚地决定。有关董事会的会议记录和适当的记录应保存在马绍尔群岛。 这可以通过将会议记录和其他记录在注册代理人处记录的方式来满足。
(b) Adequate employees and presence test. The determination of what is an adequate number of employees, physical presence, and expenditure will be determined based on the level of relevant activity carried out in the RMI.足够的员工和在场测试。什么是足够的员工人数，足够的实际出席和足够的支出要根据在马绍尔群岛进行的相关活动的级别来确定。
(c) CIGA test. CIGA are the activities of central importance to the relevant entity in terms of generating income of the entity which, if carried out by relevant entity in respect of a relevant activity, must be carried out in the RMI.
CIGA测试。CIGA是对相关实体在产生实体收入方面至关重要的活动，如果相关实体就相关活动开展了活动，则必须在马绍尔群岛开展。
9. May a third party perform the CIGA on behalf of the relevant entity?
是否可以由第三方代表相关实体进行核心创收活动
A relevant entity satisfies the economic substance test with respect to Section 4(2)(c) of the ESRs if another person conducts the CIGA in relation to the relevant activity so long as:
如果他人就相关活动进行核心创收活动，相关实体满足ESRs第4(2)(c)节的经济实质测试，只要：
(a) the relevant entity is able to monitor and control the CIGA conducted by another
person;
有关实体能够监控和控制他人进行的核心创收活动；
(b) the CIGA are carried out in the RMI; and
核心创收活动在马绍尔群岛进行；和
(c) the economic substance of the other person will not be counted multiple times by multiple relevant entities when evidencing their own substance in the RMI.
当证明自己在马绍尔群岛的经济实质时，另一方的经济实质不会被多个相关实体多次计算。
The ESRs do not prohibit the use of service providers, other entities within the relevant entity’s group of companies, or other third parties to perform all or part of an activity in the RMI.The relevant entity must be able to monitor and control the delegated activities and demonstrate it maintains adequate supervision of delegated activities. The resources of the service provider will be taken into consideration when determining if the test in Section 4(2)(b) of the ESRs is met. The resources should be sufficient to prevent double-counting of services provided to more than one relevant entity.
ESR不禁止使用服务供应商，相关实体的公司集团中的其他实体或其他第三方在马绍尔群岛执行全部或部分活动。相关实体必须能够监视和控制委派的活动，并证明其对委派的活动保持足够的监督。在确定是否满足ESRs第4(2)(b)节中的测试时，服务供应商的资源将被考虑在内。资源应充足以防止向一个以上的相关实体提供重复计算的服务。
10. Do pure equity holding companies have a lower threshold to show economic substance?纯股权控股公司是否具有较低的门槛显示其经济实质？
Yes, pure equity holding companies may satisfy the economic substance test by compliance with all applicable filing requirements of the Business Corporations Act, Revised Partnership Act, Limited Partnership Act, or Limited Liability Companies Act, including the payment of all fees.
是的，纯股权控股公司可以通过遵守《商业公司法》、《修订合伙企业法》、《有限合伙企业法》或《有限责任公司法》中所有适用的备案要求，包括支付所有费用，来满足经济实质测试。
Additionally, a pure equity holding company must have adequate human resources and premises in the RMI for holding and managing participations in other entities. “Adequate” will be determined based on the circumstances of each pure equity holding company. However, a pure equity holding company may be able to satisfy these reduced substance requirements by maintaining a registered agent in the RMI in accordance with the Associations Law. A pure equity holding company is not required to be directed and managed in the RMI.
此外，一家纯股权控股公司必须在马绍尔群岛拥有足够的人力资源和场所，以持有和管理其他实体的参股权。所谓“足够的”将根据每个纯股权控股公司的情况确定。但是，根据《马绍尔商业公司法》一个纯股权控股公司可以通过在马绍尔群岛中维持一个注册代理人来满足这些减少的物质要求。纯股权控股公司不需要在马绍尔群岛被领导和管理。
11. What are the heightened requirements for relevant entities engaged in high risk intellectual property (IP) business?
对从事高风险知识产权（IP）业务的相关实体有哪些更高的要求？
Relevant entities engaged in the business of high risk IP must be able to demonstrate that a high degree of control over the development, exploitation, maintenance, enhancement, and protection of the intangible asset is, and historically has been, exercised by full time highly skilled employees that permanently reside and perform their core activities within the RMI.
从事高风险IP业务的相关实体必须能够证明，其对无形资产的开发、利用、维护、提高和保护实行了高度控制，并且一直以来都是由在马绍尔群岛长期居住并完成他们核心活动的全职高技能人员来执行。
“High risk IP business” means an IP business carried on by:
“高风险知识产权业务”指由下列人员经营的知识产权业务:
i. an entity that: 一个实体：
1. did not create the IP in an IP asset that it holds for the purposes of its business;
没有在其为业务目的而持有的知识产权（IP）资产中创建知识产权（IP）；
2. acquired the IP asset:
取得知识产权（IP）资产；
a. from an entity in the same Group; or
来自同一集团的实体；或
b. in consideration for funding research and development by another person situated a country or territory other than the RMI; and
考虑由位于马绍尔群岛以外的国家或地区的另一人资助研究和开发；和
3. licenses the IP asset to one or more entities in the same Group or otherwise generates income from the asset in consequence of activities (such as facilitating sale agreements) performed by entities in the same Group; or
将知识产权资产许可给同一集团中的一个或多个实体，或者通过同一集团中的实体执行的活动（例如促进销售协议）从该资产中产生收入；或
ii. an entity that does not carry out the core income-generating activities specified in Section 5(f)(i) or (ii) of the ESRs in the RMI.
没有在马绍尔群岛进行ESRs第5条（f）（i）或（ii）节所列的核心创收活动的实体。
12. When do entities need to begin reporting to the Registrar?
实体何时需要开始向注册处报告?
Be Beginning in mid2020, all NRDEs and FMEs will need to submit an Economic Substance Declaration to the Registrar. The reporting period will open on the annual anniversary date of the NRDE or FME and the Economic Substance Declaration must be made within twelve months thereafter. For newly formed entities, the reporting period will open on their first anniversary date. All NRDEs and FMEs must report whether they are a relevant entity and, if so, whether they have derived income from a relevant activity.
2020年中开始，所有非本地居民实体（NRDE）和外国海事实体（FME）将需要向注册处提交一份经济实质声明。报告周期开始于公司周年日，该经济实质声明须在之后的十二个月内提交。对于新成立的实体，报告周期开始于第一个周年日。所有的非本地居民实体（NRDE）和外国海事实体（FME）必须报告它们是否是相关实体，如果是，它们是否从相关活动中获得收入。
Additional reporting requirements will apply to NRDEs and FMEs determined to be relevant entities engaged in a relevant activity. At a minimum, each relevant entity must prepare and file the following information for the relevant financial period from which it derives income from a relevant activity:
附加报告要求将适用于非本地居民实体（NRDE）和外国海事实体（FME）被确定为从事相关活动的“相关实体”。每个相关实体至少必须为其从相关活动中获得收入的有关财政期间准备和提交下列资料:
(a) business type (to identify the type of mobile activity);
业务类型（识别移动活动的类型）；
(b) amount and type (e.g., rents, royalties, dividends, sales, services) of gross income;
总收益的数额和类型(如租金、特许权使用费、股息、销售、服务);
(c) amount and type of expenses and assets;
支出和资产的数额和类型；
(d) premises;
经营地址；
(e) number of employees, including the number of full-time employees; and
员工人数，包括全职员工人数；和
(f) information showing that it has conducted relevant core income-generating activities in the RMI.
表明其已在马绍尔群岛进行了相关的核心创收活动的信息。
All reporting will be done through a dedicated secure web portal which is being developed by the Registrar.
所有报告都将通过注册处正在开发的专用安全门户网站完成。
Reporting timelines are subject to change at the discretion of the Registrar.
报告时间表可由注册处随时调整。