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The UAE introduced the Economic Substance Regulations (ESR) to align with global tax transparency standards and curb harmful tax practices. The regulations require companies on the mainland and free zones, and other business entities that carry out any of the ‘Relevant Activities’, to maintain an adequate ‘economic presence’ in the UAE.
The UAE introduced the ESR through Cabinet of Ministers Resolution No. 31 of 2019, issued on 30 April 2019, in line with its commitment to the OECD Inclusive Framework and in response to the EU Code of Conduct Group on Business Taxation.
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