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  • Economic Substance Regulations

ADGM Economic Substance Regulations

The European Union Code of Conduct Group on Business Taxation evaluated the UAE's tax system and recommended changes, which led…

  • ESR Penalty

Economic Substance Regulation Appeal

An Economic Substance Regulation appeal is an official request made by a licensee to repeal a decision made by the…

  • ESR Notifications

Economic Substance Notification for the Fiscal Year Ended 31st December 2022

The purpose of the Economic Substance Regulation is to avert tax evasion, uphold fair taxation, and combat harmful tax practices.…

  • Economic Substance Regulations

Relevant activities and income for ESR purposes

The UAE Economic Substance Regulation was implemented to endorse tax transparency, combat harmful tax practices and comply with the OECD…

  • ESR Test

Key Requirements for UAE Economic Substance Test

On 10th August 2020, the UAE Cabinet of Ministers issued amendments to Resolution-31, also known as the Economic Substance Regulation,…

  • Economic Substance Regulations

Who is a Licensee under the Economic Substance Regulation in UAE?

A Licensee refers to an entity that is either a juridical person incorporated inside or outside the State or an…