Economic Substance Regulations (ESR)
Professional, accurate, and FTA-compliant solutions optimized specifically for your Economic Substance Regulations (ESR) requirements in the UAE.
Economic Substance Regulations (ESR)
The UAE introduced Economic Substance Regulations (ESR) to prevent base erosion and profit shifting. Fincore navigates this complex legislation, ensuring your business demonstrates adequate 'substance' relative to the income it generates.
We determine if your activities fall within the scope of ESR, assist in demonstrating that core income-generating activities occur within the UAE, and manage the mandatory annual notifications and detailed report filings.
ESR Compliance & Strategy
Proving the economic reality of your UAE operations.
ESR Applicability Assessment
Analyzing your financial statements and operations to definitively determine if you undertake any of the nine 'Relevant Activities' defined by the law.
Substance Test Gap Analysis
Reviewing your current operations (board meetings, employee headcount, operating expenses) against the ESR requirements to identify compliance gaps.
Annual Notification Filing
Preparing and submitting the mandatory annual ESR Notification via the Ministry of Finance (MoF) portal within the strict regulatory deadlines.
Detailed ESR Report Filing
Compiling and submitting the comprehensive annual ESR Report, providing the necessary financial and operational evidence to the Regulatory Authority.
ESR Deliverables
Definitive proof of compliance.
ESR FAQs
Find answers to the most common questions about our Economic Substance Regulations (ESR) services in the UAE.
What are the 'Relevant Activities' under ESR?+
What happens if we fail the Economic Substance Test?+
Do Holding Companies need to comply?+
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