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  • Economic Substance Regulations

The Role of ESR in Attracting Foreign Investment to the UAE

ESR provides overseas investors with a system that ensures the establishment of legal clarity and full transparency. To achieve this,…

  • Economic Substance Regulations

Duties of Regulatory Authorities in UAE as per Economic Substance Regulations

To implement the Economic Substance Regulations in the UAE, the Cabinet of Ministers appointed certain Regulatory Authorities, identified in Article…

  • Economic Substance Regulations

Implementation of UAE ESR on Lease-Finance Business

The United Arab Emirates implemented Economic Substance Regulations to ensure that the business operating in the country contributes to the…

  • Economic Substance Regulations

ESR Applicability on Multinational Corporations in UAE

The Economic Substance Regulations (ESR) were introduced in 2019 as part of the United Arab Emirates’ commitment to international tax…

  • Economic Substance Regulations

ESR and Taxation: How ESR Affects Taxation in the UAE

The Economic Substance Regulations has an essential taxation framework that aligns with global tax standards set by the OECD and…

  • Economic Substance Regulations

ESR Compliance for Banking Businesses in the UAE

On 30 April 2019, the United Arab Emirates issued Economic Substance Regulations to ensure their dedication as a member of…