
UAE – Economic Substance Report
What is ESR Compliance / What is ESR in The UAE ESR (Economic Substance Regulations) refer to every Entity (“
To qualify for the waiver, eligible companies must file their corporate tax returns or annual statements within seven months from the end of their first tax period, as outlined in the Corporate Tax Law.
For companies following a January to December 2024 tax year, filing must be completed before end of July 2025.