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Economic Substance Regulation Advisory

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Economic Substance Regulation Advisory

Introducing the Economic Substance Regulations (ESR) in the UAE – a significant step towards ensuring entities uphold substance while operating within the country’s jurisdictions. The Ministry of Finance, in Cabinet Ministry Resolution (No 31) of 2019, has taken measures to address concerns about entities lacking sufficient substance.

These regulations apply to legal and natural persons licensed to carry out relevant activities in the UAE, encompassing those operating in various zones, such as free and financial free zones, both within and outside the country. The implementation of ESR began for financial years commencing on or after 1st January 2019.

At ZLS Chartered Accountant and Advisory, we are committed to assisting affected business entities to comply with UAE economic substance requirements. Our comprehensive services cover a broad spectrum, from advisory on regulatory registration status to conducting classification checks, total reviews, and report filings.

With our expertise and guidance, businesses can navigate the intricacies of the ESR, ensuring compliance and bolstering their operations with enhanced substance. Trust ZLS Chartered Accountant and Advisory to be your partner in effectively meeting the UAE’s economic substance obligations.

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Why Economic Substance Regulation?

The UAE Economic Substance Regulations’ (ESR) ‘s primary objective is to safeguard the State’s reputation and its entities operating within the country, regardless of whether they are onshore, in Free Zones, or offshore. These regulations ensure that income derived from Relevant Activities possesses genuine economic substance, providing a solid foundation to demonstrate that incorporating in the UAE was not driven solely by the desire to take advantage of its favourable tax regime. By enforcing these measures, the UAE aims to uphold transparency, integrity, and accountability in its business environment and reinforce its commitment to international standards of taxation and compliance.

How Can We Help?

Our ESR solutions offer businesses in the UAE effective and efficient services to gain clarity on the applicability of the regulations to their operations. Our seasoned professionals perform a detailed analysis, providing clients with comprehensive reports and tailored solutions.

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