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Fidei et Veritatis: The Liberty University Journal of Graduate Research Volume 2Issue 1Article 22018Substance and Person in Tertullian and Augustine Andrew P. Hillaker Liberty University, aphillaker@liberty.eduFollow
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Substance and person in refers to the legal and economic substance of an entity, focusing on the identification of the individuals or entities that hold ultimate control or significant influence over the entity.
Entities that operate within certain jurisdictions that have established economic substance legislation are required to file substance and person in, typically including corporations, partnerships, and limited liability companies.
To fill out substance and person in, entities must provide detailed information about their activities, the individuals with significant control, and proof of economic presence in the jurisdiction.
The purpose of substance and person in is to ensure transparency regarding the ownership and control of entities and to prevent tax evasion by confirming that entities have real economic activity.
The information that must be reported typically includes the names and addresses of beneficial owners, details about the governance structure, and an outline of the entity's economic activities.
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