The United Arab Emirates Ministry of Economy has published an online form for the Economic Substance Notification and a User Guide. In addition, the Ministry of Finance has updated its guidance page on the Economic Substance Regulations, including a COVID – 19 Industry Advisory Notification, The advisory notification includes that the UAE will take into consideration the impact of COVID-19 on usual operations of Licensees when making a determination of whether or not a Licensee has demonstrated sufficient economic substance in the UAE. These considerations would only apply with respect to those substance requirements that are directly affected by COVID-19...