The Resource Economic Substance Regulations in den Vereinigten Arabischen Emiraten : Umsetzung - Anforderungen - Funktionsweise

Economic Substance Regulations in den Vereinigten Arabischen Emiraten : Umsetzung - Anforderungen - Funktionsweise

Label
Economic Substance Regulations in den Vereinigten Arabischen Emiraten : Umsetzung - Anforderungen - Funktionsweise
Title
Economic Substance Regulations in den Vereinigten Arabischen Emiraten : Umsetzung - Anforderungen - Funktionsweise
Creator
Subject
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
Instantiates
Publication
Label
Economic Substance Regulations in den Vereinigten Arabischen Emiraten : Umsetzung - Anforderungen - Funktionsweise
Publication

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