Economic Substance Requirements webinar in Chinese

The UAE’s ‘erstwhile ESR’ (Cabinet Decision 31 of 2019) has been repealed and replaced with an ‘amended ESR’ (Cabinet Decision 57 of 2020), and was followed by the issuance of Ministerial Decision 100 of 2020 (which supersedes the Ministerial Decision 215 of 2019). The amended ESR has retrospective applicability from 1 January 2019 and introduces important changes to the definitions, scope of applicability, and administration of the erstwhile ESR.      

Watch this webinar recording to understand the changes in the amended ESR, as well as the requirements for UAE businesses to re-assess the positions adopted and the notifications filed under the erstwhile ESR. Licensees which have to file ESR notifications via the Ministry of Finance’s portal by 30th June 2021 (If the fiscal year ends of 31st December 2020), followed by meeting the substance tests and filing the ESR Reports, which, for most businesses, are due by the end of this year.

We would also share the recent regional taxation update and our insights at this webinar.

阿联酋的“过去的ESR”(2019年第31号内阁决定)已被废除，并由“修正的ESR”(2020年第57号内阁决定)取代，随后发布了2020年第100号部长决定(取代2019年第215号部长决定)。修订后的ESR自2019年1月1日起具有追溯适用性，并对以前的ESR的定义、适用性范围和管理方式进行了重要更改。

参加本次网络研讨会，可以了解到修订后的ESR的变化，以及阿联酋企业需要重新评估在过去的ESR下采用的立场和提交的通知的要求。执照持有人必须在2021年6月30日之前通过财政部的门户网站提交ESR通知(如果财政年度截止到2020年12月31日)，然后通过经济实质测试并提交ESR报告，对大多数企业来说，ESR报告将在今年年底前到期。

我们还将在本次网络研讨会上分享最新的地区税收信息和我们的解读。

Language:

English/Chinese

会议语言:

英语/汉语