Elite Consulting Club

Step 1 of 3

Jurisdiction

In which jurisdiction do you have (or want) the company?

Each jurisdiction has its own specific substance requirements.

United Arab Emirates (UAE)

Economic Substance Regulations (ESR): Cabinet Resolution No. 57/2020

The UAE introduced the ESR in 2019 to align with OECD/EU standards. Relevant Activities require substance to be demonstrated each year.