Adelina Frunza

Oct 21, 2024 | lexology.com | John O'Connor |Andre Anthony |Adelina Frunza |Alice Carter

The UAE introduced the Economic Substance Regulations (“ESR”) on 30 April 2019, as part of its commitment as a member of the Organisation for Economic Co-operation and Development (“OECD”) Inclusive Framework on Base Erosion and Profit Shifting (“BEPS”).