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United Arab Emirates > Legal Developments > Law firm and leading lawyer rankings


UAE Ministry of Finance Issues Guidance on Economic Substance Regulations

November 2019 - Corporate & Commercial. Legal Developments by Afridi & Angell.

More articles by this firm.

A previous inBrief dated 7 July 2019 discussed UAE Cabinet Resolution 31 of 2019 Concerning Economic Substance Regulations (the UAE Economic Substance Regulations or the Regulations).

The UAE Economic Substance Regulations designated the UAE Ministry of Finance as the Competent Authority. One of the responsibilities assigned to the Competent Authority under the Regulations is the issuance of guidance on how the Economic Substance Test (as defined in the Regulations and discussed below) may be met for the purposes of complying with the Regulations.

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