Download Economic Substance Regulations Notification Guidance by MOF UAE. The purpose of the Economic Substance Regulations (ESR) Notification is to provide the Regulatory Authorities with certain initial information in respect of Licensees and their activities in the UAE for the relevant Reportable Period. The information provided as part of the Notification is a prerequisite to filing an Economic Substance Report for the same period (if required).

Download Economic Substance Activities Flowcharts UAE by MOF UAE.

Download Ministerial Decision 100 of 2020 ESR Guidance and Relevant Activities Guide Issued on 19 August 2020 by MOF UAE.

Ministerial Decision No. 100 for the year 2020 on the issuance of directives for the implementation of the provisions of the cabinet decision no 57 of 2020 concerning Economic Substance Requirements.

Download Economic Substance New Cabinet Resolution No 57 of 2020 revoking Cabinet Resolution No 31 of 2019 File by MOF UAE.