This document discusses ensuring economic substance for corporate structures through physical presence and actual business activity. It recommends appointing resident directors to make independent management decisions, renting office space, hiring local staff, and properly storing corporate documents. Establishing substance reduces tax risks and disputes from lack of genuine commercial activity. Integrated solutions can provide substance through effective management, personnel recruitment, office space, and asset structures like Swedish foundations for fiduciary ownership and dividends. Outsourcing non-core functions also helps manage international business structures while ensuring tax compliance.