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Economic Substance Regulations in the UAE – Update

The UAE Government has released the Resolution of the Cabinet of Ministers No. (31) of 2019 concerning Economic Substance Regulations (“ESR”) with effect from 30 April 2019 and furthermore on 11 September 2019, the UAE Ministry of Finance issued Ministrial Decision No. 215 of 2019 containing further guidance on how the ESR may be met.

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