Réglementations sur la substance économique

Définition

Regulations requiring UAE-licensed entities conducting 'relevant activities' to demonstrate adequate economic substance in the UAE — meaning sufficient employees, expenditure, physical assets, and decision-making presence. Introduced in 2019 (Cabinet of Ministers Resolution No. 31 of 2019, amended by Resolution No. 57 of 2020) in response to the OECD/EU assessment of harmful tax practices. Relevant activities include banking, insurance, fund management, lease-finance, headquarters, shipping, holding company, intellectual property, and distribution and service centre activities.