United States Law Enforcement Authorities have identified a Business Email Compromise (BEC), focused on healthcare, professional services, higher education, and real estate closing companies. BEC attacks have evolved over the last couple of years from sending phishing emails to millions of targets, to sending spear phishing emails to a few hundred. The spear phishing is targeting individuals that are involved with a company’s financial decisions with the intention of compromising that corporate officer’s email account. The attackers are focusing specifically on Office 365 as many of the security features that product offers are turned off by default.
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“The Economic Substance Act” requires core income-generating activities to be conducted in Bermuda. Entities must demonstrate they are directed and managed from Bermuda and have “adequate” employees, physical presence, and expenditure here. Adequacy is determined by the nature and location of strategic and operational decision-making at the board and senior management levels. Outsourcing core activities in Bermuda will be acceptable in some cases.
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