UAE Publishes Guidance on Substance Requirements — Orbitax

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UAE Publishes Guidance on Substance Requirements — Orbitax

Untd A Emirates

The United Arab Emirates Ministry of Finance has published Ministerial Decision No. 215 of 11 September 2019, which contains guidance in relation to the Economic Substance Regulations (ESR) introduced through Cabinet of Ministers Resolution No. 31 of 30 April 2019. In particular, Ministerial Decision No. 215 provides guidance on how the economic substance test may be met to comply with the pr…

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