Is ESR mandatory in UAE?
Last Update vor 10 Monaten
Every Licensee in the UAE is required to conduct an Economic Substance Test and assess if they have conducted any of the Relevant Activity(ies) in the reportable financial year. If they have conducted any of the Relevant Activity(ies) then they are required to comply with the ESR regulations.
For more information on Economic Substance Regulations, visit Economic Substance Regulations page.