ESR UAE
A notion that was included in the revenue framework of the United Arab Emirates (UAE) and went into effect on January 1, 2019, is known as economic substance regulations. The Environmental, Social, and Governance (ESG) framework applies to all in…
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“In April 2019, the UAE issued Cabinet of Ministers Resolution No. 31 concerning Economic Substance (“Resolution 31″) as part of its commitment as a member of the OECD Inclusive Framework, and in response to an assessment of the UAE’s tax…
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