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Economic Substance Regulation (ESR)

Last Update hace 2 años

What are Economic Substance Regulations in UAE? Is ESR mandatory in UAE? Who needs to submit Economic Substance Notification? What are relevant activities included in the scope of ESR? What are the penalties for ESR non-compliance in UAE?

Is ESR mandatory in UAE?

KPI Marketing

Last Update hace 2 años

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.

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