The Resource Economic Substance Regulations in den Vereinigten Arabischen Emiraten : Umsetzung - Anforderungen - Funktionsweise
Economic Substance Regulations in den Vereinigten Arabischen Emiraten : Umsetzung - Anforderungen - Funktionsweise
Resource Information
The item Economic Substance Regulations in den Vereinigten Arabischen Emiraten : Umsetzung - Anforderungen - Funktionsweise represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Economic Substance Regulations in den Vereinigten Arabischen Emiraten : Umsetzung - Anforderungen - Funktionsweise represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- In the United Arab Emirates (UAE), Economic Substance Regulations (ESR) came into force on January 1, 2020. Such regulations - not only implemented in the UAE - primarily serve the purpose of combating tax evasion by companies by ensuring that the income or profits of companies generated in a country are actually in line with the scope of the business activities carried out in this country and the infrastructure maintained there. ESRs basically affect all companies registered in the UAE. This article provides a basic overview of the background and requirements of ESR. In particular, it shows how it works, before going on to discuss the sanctions for breaching the ESR
- Language
- eng
- Label
- Economic Substance Regulations in den Vereinigten Arabischen Emiraten : Umsetzung - Anforderungen - Funktionsweise
- Title
- Economic Substance Regulations in den Vereinigten Arabischen Emiraten : Umsetzung - Anforderungen - Funktionsweise
- Language
- eng
- Summary
- In the United Arab Emirates (UAE), Economic Substance Regulations (ESR) came into force on January 1, 2020. Such regulations - not only implemented in the UAE - primarily serve the purpose of combating tax evasion by companies by ensuring that the income or profits of companies generated in a country are actually in line with the scope of the business activities carried out in this country and the infrastructure maintained there. ESRs basically affect all companies registered in the UAE. This article provides a basic overview of the background and requirements of ESR. In particular, it shows how it works, before going on to discuss the sanctions for breaching the ESR
- Citation source
- In: IWB. - Herne. - (2020), no. 12 ; p. 480-483
- http://library.link/vocab/creatorName
-
- Frank-Fahle, C
- Zimmermann, M
- Geographic coverage
-
- Middle East
- Asia
- Language note
- German
- http://library.link/vocab/subjectName
-
- tax evasion
- economic substance
- penalties
- BEPS Project (OECD)
- Inclusive Framework (OECD)
- Label
- Economic Substance Regulations in den Vereinigten Arabischen Emiraten : Umsetzung - Anforderungen - Funktionsweise
- Label
- Economic Substance Regulations in den Vereinigten Arabischen Emiraten : Umsetzung - Anforderungen - Funktionsweise
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Economic-Substance-Regulations-in-den-Vereinigten/b2_quOLmnfM/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Economic-Substance-Regulations-in-den-Vereinigten/b2_quOLmnfM/">Economic Substance Regulations in den Vereinigten Arabischen Emiraten : Umsetzung - Anforderungen - Funktionsweise</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Economic-Substance-Regulations-in-den-Vereinigten/b2_quOLmnfM/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Economic-Substance-Regulations-in-den-Vereinigten/b2_quOLmnfM/">Economic Substance Regulations in den Vereinigten Arabischen Emiraten : Umsetzung - Anforderungen - Funktionsweise</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
